A business operated at 100% of capacity during its first month and incurred the following costs: Production costs (18,200 units): Direct materials $184,700 Direct labor 235,400 Variable factory overhead 263,400 Fixed factory overhead 104,600 $788,100 Operating expenses: Variable operating expenses Fixed operating expenses $133,800 41,900 175,700 If 1,900 units remain unsold at the end of the month, the amount of inventory that would be reported on the absorption costing balance sheet is a. $85,323 Ob. $71,354 c. $100,616 d. $82,270