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A business operated at 100% of capacity during its first month and incurred the following costs: Production costs (17,200 units): Direct materials $174,300 Direct labor 232,400 Variable factory overhead 257,200 Fixed factory overhead 100,000 $763,900 Operating expenses: Variable operating expenses $127,600 Fixed operating expenses 45,700 173,300 If 2,000 units remain unsold at the end of the month, the amount of inventory that would be reported on the variable costing balance sheet is Oa. $88,826 Ob. $108,977 Oc. $77,180 Od. $92,035