A business operated at 100% of capacity during its first month and incurred the following costs: Production costs (17,600 units): Direct materials $171,000 Direct labor 231,800 Variable factory overhead 263,300 Fixed factory overhead 101,300 $767,400 Operating expenses: Variable operating expenses Fixed operating expenses $132,400 41,900 174,300 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. $82,859 Ob. $101,661 Oc. $86,202 Od. $71,909