A business operated at 100% of capacity during its first month and incurred the following costs Production costs (19,100 units): Direct materials Direct labor Variable factory overhead Fixed factory overhead $181,500 226,600 269,300 103,900 $781,300 Operating expenses: Variable operating expenses Fixed operating expenses $120,000 49,100 169,100 If 1,800 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. $75,148 Cb, $73,630 C. $89,566 d. $63,828