A business operated at 100% of capacity during its first month and incurred the following costs: Production costs (19,300 units): $175,200 Direct materials Direct labor Variable factory overhead Fixed factory overhead 220,100 249,400 103,600 $748,300 Operating expenses Variable operating expenses Fixed operating expenses 1f 1,800 units remain unsold at the end of the month, what is the amount of inventory that would be reported on $124,300 46,100 170,400 > the absorption costing balance sheet? a. $69,786 b. $71,720 c. $60,127 d. $85,682