A business operated at 100% of capacity during its first month and incurred the following costs:

Production costs (18,700 units):
Direct materials	$170,000
Direct labor	234,800
Variable factory overhead	266,200
Fixed factory overhead	100,700	$771,700
Operating expenses:
Variable operating expenses	$121,300
Fixed operating expenses	46,200	167,500

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.$71,780

b.$100,449

c.$82,535

d.$84,738