A business operated at 100% of capacity during its first month and incurred the following costs: Production costs (17,400 units): Direct materials $183,600 Direct labor 235,400 Variable factory overhead 241,100 Fixed factory overhead 104,900 $765,000 Operating expenses: Variable operating expenses $121,000 Fixed operating expenses 46,200 167,200 18 2,000 units relain unsold at the end of the month, the amount of inventory that would be reported on the variable costing balance sheet is Oa. 889,782 O, 575, 880 Oc. $87,931 Od S107,149