A business operated at 100% of capacity during its first month and incurred the following costs: Production costs (20,900 units): Direct materials $179,800 Direct labor 228,800 Variable factory overhead 255,200 Fixed factory overhead 104,500 $768,300 Operating expenses: Variable operating expenses Fixed operating expenses $120,400 40,700 161,100 If 2,000 units remain unsold at the end of the month, the amount of inventory that would be reported on the variable costing balance sheet is a. $63,520 Ob. $75,043 Oc. $88,938 Od. $73,522