A business operated at 100% of capacity during its first month and incurred the following costs: Production costs (18,500 units): Direct materials Direct labor Variable factory overhead Fixed actory overhead $171,800 226,700 261,300 98,800 $758,600 Operating expenses Variable operating expenses $120,900 Fixed operating expenses 46,200 167,100 IF 2,000 units remain unsold at the end of the month, what is the amount of inventory that would be reported on the variable costing balance sheet? a. $100,076 b. $82,011 . $71,320 d. $84,400 If sales totaled $587,475 for the year (83,925 units at $7 each) and the planned sales totaled $938,244 (78,187 a. $68,856 decrease b. $68,856 increase Oc. S350.769 increase d $350,769 decrease units at $12 each), the effect of the quantity factor on the change in sales is: ir The amount of income under absorption costing will equal the amount of income under variable costing when units manufactured: a. are equal to or greater than units sold b. are less chan units sold c. exceed units sold d. equal units sold If sales totaied $211,356 for the current year (11,12 4 units at $19 each) and planned sales totaled $123,570 (12,357 units at $10 each), the effect of the unit price factor on the change in sales is a $111,213 increase b. $100,116 increase $87,786 increase d. $100,116 decrease