A business operated at 100% of capacity during its first month and incurred the following costs: Production costs (17,700 units): Direct materials $176,600 Direct labor 230,800 Variable factory overhead 267,300 Fixed factory overhead 104,600 $779,300 Operating expenses: Variable operating expenses $133,300 Fixed operating expenses 40,600 173,900 If 1,800 units remain unsold at the end of the month, the amount of inventory that