A business operated at 100% of capacity during its first month and incurred the following costs: Production costs (18,100 units): Direct materials $173,000 Direct labor 221,500 Variable factory overhead 250,300 Fixed factory overhead 92,400 $737,200 Operating expenses: Variable operating expenses Fixed operating expenses $125,200 47,100 172,300 If 1,800 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. $76,575 Ob. $90,448 Oc. $73,313 O d. $64,134