A business operated at 100% of capacity during its first month and incurred the following costs: Production costs (19,200 units): Direct materials $173,800 Direct labor 234,700 Variable factory overhead 258,100 Fixed factory overhead 99,000 $765,600 Operating expenses Variable operating expenses Fixed operating expenses $127,100 41,900 169,000 If 1,600 units remain unsold at the end of the month, the amount of inventory that would be reported on the absorption costing balance sheet is Oa. 563792