A business operated at 100% of capacity during its first month and incurred the following costs:

Production costs (17,800 units):
Direct materials	$183,800
Direct labor	229,500
Variable factory overhead	243,400
Fixed factory overhead	104,600	$761,300
Operating expenses:
Variable operating expenses	$125,400
Fixed operating expenses	42,700	168,100

If 1,900 units remain unsold at the end of the month, the amount of inventory that would be reported on the variable costing balance sheet is

a. $70,091

b. $99,206

c. $83,483

d. $81,262