A business operated at 100% of capacity during its first month and incurred the following costs: Production costs (18,500 units): Direct materials $176,600 Direct labor 239,700 Variable factory overhead 267,400 Fixed factory overhead 103,700 $787,400 Operating expenses Variable operating expenses $129,300 Fixed operating expenses 48,100 177,400 if 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 Os. 5104.301 b. 595.140 O $87292 Od, 17.914