A business operated at 100% of capacity during its first month and incurred the following costs: Production costs (17,000 units): Direct materials $177,200 Direct labor 224,800 259,500 100,100 $761,600 Variable factory overhead Fixed factory overhead Operating expenses Variable operating expenses $128,500 Fixed operating expenses 49,200 177,700 IT 1,600 units remain unsold at the end of the month, the amount of inventory that would be reported on the absorption costing balance sheets Oo. 574,353 Ob. 162.259 O 571,664 Od58.45