A business operated at 100% of capacity during its first month and incurred the following costs: Production costs (18,800 units): Direct materials Direct labor $184,000 226,100 Variable factory overhead 258,900 Fixed factory overhead 97,600 $766,600 Operating expenses: Variable operating expenses Fixed operating expenses $130,000 42,300 172,300 If 1,800 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. $64,053 Ob. $76,500 Oc. $73,404 Od. $89,895