A business operated at 100% of capacity during its first month and incurred the following costs: Production costs (17,000 units): Direct materials $176,300 Direct labor 229,200 Variable factory overhead 245,500 Fixed factory overhead 103,900 $754,900 Operating expenses: Variable operating expenses Fixed operating expenses 169,200 $120,100 49,100 If 2,000 units remain unsold at the end of the month, the amount of inventory that would be reported on the variable costing balance sheet is Oa. 590,718 Ob. 388312 Oc. $76,380 Od $108,718