A business operated at 100% of capacity during its first month and incurred the following costs: Production costs (21,000 units): Direct materials $175,300 Direct labor 239,800 Variable factory overhead 250,800 Fixed factory overhead 91,200 $757,100 Operating expenses: Variable operating expenses Fixed operating expenses $130,900 48,100 179,000 If 2,000 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. $63,419 b. $72,100 Oc. $75,886 Od. $89,152