A business operated at 100% of capacity during its first month and incurred the following costs: Production costs (20,100 units): Direct materials $183,600 Direct labor 223,400 Variable factory overhead 258,900 Fixed factory overhead 101,000 $766,900 Operating expenses: Variable operating expenses Fixed operating expenses $127,700 49,800 177,500 If 1,700 units remain unsold at the end of the month, the amount of inventory that would be reported on the absorption costing balance she Oo. $64,838 Ob. $56,320 Oc. $79,875 Od. $67,120