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A business operated at 100% of capacity during its first month and incurred the following costs: Production costs (20,300 units): Direct materials $180,400 Direct labor 225,000 Variable factory overhead 251,000 Fixed factory overhead 103,800 $760,200 Operating expenses: Variable operating expenses $134,000 Fixed operating expenses 48,500 182,500 If 1,500 units remain unsold at the end of the month, the amount of inventory that would be reported on the variable costing balance sheet is