A busitess operated at \100 of capacity during its first month and incurred the following costs: Production costs \\( (21,000 \\) units): If 1,600 units remain unsold at the end of the month, the amount of inventory that would be reported on the variable costing balance sheet is a. \\( \\$ 59,223 \\) b. 570,210 c. 549.696 d. 557628