Hide or show questions Progress:3/24 items Calculator A business operated at 100% of capacity during its first month and incurred the following costs: Production costs (17,800 units): Direct materials $180,400 Direct labor 236,600 Variable factory overhead 267,400 Fixed factory overhead 100,500 $784,900 Operating expenses: Variable operating expenses $120,100 Fixed operating expenses 41,600 161,700 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 a.$88,180 b.$90,393 c.$76,899 d.$106,360