A business operated at 100% of capacity during its first month and incurred the following costs: Production costs (17,700 units): Direct materials $182,500 Direct labor 231,800 267,600 Variable factory overhead Fixed factory overhead 93,300 $775,200 Operating expenses: Variable operating expenses $126,900 Fixed operating expenses 41,200 168,100 If 2,000 units remain unsold at the end of the month, the amount of inventory that would be reported on the absorption costing balance sheet Oa. $91,390 Ob. $106,588 Oc. $77,051 Od. $87,600 (Prev