A business operated at 100% of capacity during its first month and incurred the following costs: Production costs (17,900 units): Direct materials $184,500 Direct labor 231,100 Variable factory overhead 242,000 Fixed factory overhead 92,300 $749,900 Operating expenses: Variable operating expenses $130,900 Fixed operating expenses 46,100 177,000 If 1,900 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. $79,598 Ob. $98,386 Oc. $69,806 Od. $83,696