A business operated at 100% of capacity during its first month and incurred the following costs: Production costs (19,200 units): Direct materials $183,200 Direct labor 237,700 Variable factory overhead 263,300 Fixed factory overhead 99,400 $783,600 Operating expenses: Variable operating expenses Fixed operating expenses $121,900 42,600 164,500 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 Oa. $79,770 Ob. $67,707 Oc. $93,822 Od. $77,539