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A business operated at 100% of capacity during its first month and incurred the following costs: Production costs (18,500 units): Direct materials Direct labor Variable factory overhead Fixed factory overhead $184,300 237,600 243,900 95,200 $761,000 Operating expenses: Variable operating expenses $132,300 Fixed operating expenses 40,000 172,300 Ir 1,500 units remain unsold at the end of the month, what is the amount of inventory that would be reported on Oa. $53,984 Ob. $64,711 C-$75,673 Od. $61,695