A business operated at 100% of capacity during its first month and incurred the following costs: Production costs (18,600 units): Direct materials $179,000 Direct labor 237,400 Variable factory overhead 247,200 Fixed factory overhead 92,100 $755,700 Operating expenses: Variable operating expenses $134,600 Fixed operating expenses 42,000 176,600 If 1,700 units remain unsold at the end of the month, the amount of inventory that would be reported on the variable costing balance sheet Oa. $72,954 Ob. 585.210 c. 560,639 Od. 569,069