A business operated at 100% of capacity during its first month and incurred the following costs: Production costs (18,100 units): Direct materials $172,100 Direct labor 230,400 Variable factory overhead 268,700 Fixed factory overhead 101,200 $772,400 Operating expenses: Variable operating expenses Fixed operating expenses $134,500 43,800 178,300 If 1,500 units remain unsold at the end of the month, the amount of inventory that would be reported on the absorption costing balance sheet is Ca. 566,771 b. 564,020 C$78,787 d. $55,624