A business operated at 100% of capacity during its first month and incurred the following costs: Production costs (17,000 units): Direct materials $184,700 Direct labor 239,800 Variable factory overhead 264,000 Fixed factory overhead 96,300 $784,800 Operating expenses: Variable operating expenses $126,700 Fixed operating expenses 40,000 166,700 If 1,900 units remain unsold at the end of the month, the amount of inventory that would be reported on the variable costing balance sheet is Oa. $87,713 Ob. $76,950 Oc. $106,344 Od. $91,111