If sales totaled $192,438 for the current year (10,691 units at $18 each) and planned sales totaled $126,040 (12,604 units at $10 each), the effect of the unit price factor on the change in sales a a. $100,832 increase Ob. $85,528 increase Oc. $85,528 decrease Od. $66,398 increase business operated at 100% of capacity during its first month and incurred the following costs: Production costs (19,500 units) Direct materials $170,200 Direct labor 227,500 Variable factory overhead 254,200 Fixed factory overhead 92,400 $744,300 Operating expenses Variable operating expenses $132,600 Fixed operating expenses 43,000 175,600 If 1,600 units remain unsold at the end of the month, what the amount of inventory that would be reported on the variable costing balance sheet? Oa. $64,369 Ob. $53,504 Oc. $61,071 d. $75,479