A business operated at 100% of capacity during its first month and incurred the following costs: Production costs (20,600 units): If 1,600 units remain unsold at the end of the month, the amount of inventory that would be reported on the absorption costing balance sheet is a. $60,295 b. $71,115 C. $57,856 d. $50,478 A business operated at 100% of capacity during its first month and incurred the following costs: Production costs (20,600 units): If 1,600 units remain unsold at the end of the month, the amount of inventory that would be reported on the absorption costing balance sheet is a. $60,295 b. $71,115 C. $57,856 d. $50,478