Calculator A business operated at 100% of capacity during its first month and incurred the following costs: Production costs (19,000 units): Direct materials $176,200 Direct labor 228,300 Variable factory overhead 251,300 Fixed factory overhead 90,800 $746,600 Operating expenses: $124,700 Variable operating expenses Fixed operating expenses 47,900 172,600 IF 1,800 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 $62,128 b. $73,942 c. $87,082 d. $70,740 Previous New