A business operated at 100% of capacity during its first month and incurred the following costs: Production costs (18,100 units): Direct materials $173,700 Direct labor 238,100 Variable factory overhead 245,300 Fixed factory overhead 95,900 $753,000 Operating expenses: Variable operating expenses $123,800 Fixed operating expenses 40,800 164,600 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. $58,080 Ob. $81,114 O c. $66,564 d. $69,030