A business operated at 100% of capacity during its first month and incurred the following costs: Production costs (19,100 units): Direct materials $170,300 Direct labor 222,300 Variable factory overhead 245,900 Fixed factory overhead 95,100 $733,600 Operating expenses: Variable operating expenses Fixed operating expenses $122,800 44,200 167,000 If 2,000 units remain unsold at the end of the month, what is the amount of inventory that would be reported on the absorption costing balance sheet? O $66,859 Ob. $94.304 Oc. $76,820 Od $79,717