A business operated at 100% of capacity during its first month and incurred the following costs: Production costs (18,400 units): Direct materials $180,800 Direct labor 223,500 Variable factory overhead 248,900 Fixed factory overhead 102,800 $756,000 Operating expenses: Variable operating expenses $129,000 Fixed operating expenses 40,400 169,400 If 1,800 units remain unsold at the end of the month, the amount of inventory that would be reported on the absorption costing balance sheet is Oa. $76,520 Ob. $73,980 Oc. $90,528 Od. $63,900