A business operated at 100% of capacity during its first month and incurred the following costs: Production costs (18,200 units): Direct materials $173,100 Direct labor 228,900 Variable factory overhead 243,000 Fixed factory overhead 90,500 $735,500 Operating expenses: Variable operating expenses $124,200 Fixed operating expenses 44,900 169,100 If 1,800 units remain unsold at the end of the month, the amount of inventory that would be reported on the variable costing balance sheet is Oa. $72,742 Ob. $89,466 Oc. $76,075 Od. $63,792