A business operated at 100% of capacity during its first month and incurred the following costs: Production costs (19,800 units): Direct materials $182,700 Direct labor 237,000 Variable factory overhead 269,200 Fixed factory overhead 100,800 $789,700 Operating expenses: Variable operating expenses $125,400 Fixed operating expenses 40,900 166,300 If 1,600 units remain unsold at the end of the month, the amount of inventory that would be reported on the absorption costing balance sheet is Os 555.669 Ob. 565.802 Oc. 577,253 Od. 563,824