A business operated at 100% of capacity during its first month and incurred the following costs: Production costs (17,700 units): Direct materials $175,800 Direct labor 225,200 Variable factory overhead 253,100 Fixed factory overhead 95,900 $750,000 Operating expenses: Variable operating expenses Fixed operating expenses $128,900 41,100 170,000 If 1,800 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. $66,510 Ob. $79,627 Oc. $93,559 d. $76,271