A business operated at 100% of capacity during its first month and incurred the following costs: $174,200 Production costs (17,900 units): Direct materials Direct labor Variable factory overhead Fixed factory overhead 225,800 268,600 100,700 $769,300 Operating expenses: Variable operating expenses Fixed operating expenses $132,100 48,600 180,700 1.900 units remain unsold at the end of the month, the lount of inventory that would be reported on the variable costing balance sheet is a. $70,965 b. $81,658 c. $100,838 d. $84,991 Next >