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A business operated at 100% of capacity during its first month and incurred the following costs: If 1,600 units remain unsold at the end of

A business operated at 100% of capacity during its first month and incurred the following costs: If 1,600 units remain unsold at the end of the month, what is the amount of inventory that would be reported on the variable costing balance sheet?

a. $56,000
b. $64,000
c. $78,400
d. $66,400

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