A business operated at 100% of capacity during its first month and incurred the following costs: Production costs (18,200 units): Direct materials $176,800 Direct labor 235,800 Variable factory overhead 256,800 Fixed factory overhead 104,000 $773,400 Operating expenses: Variable operating expenses $126,200 Fixed operating expenses 49,400 175,600 1 2,000 units remain unsold at the end of the month, the amount of inventory that would be reported on the absorption costing balance sheet is a. 5104256 b. 573.560 C. 584.950 d. 587429