Question Content Area A business operated at 100% of capacity during its first month and incurred the following costs: Production costs (20,300 units): Line Item Description Amount Amount Direct materials $173,400 Direct labor 231,800 Variable factory overhead 243,800 Fixed factory overhead 92,100 $741,100 Operating expenses: Variable operating expenses $130,500 Fixed operating expenses 43,400 173,900 If 1,900 units remain unsold at the end of the month, the amount of inventory that would be reported on the variable costing balance sheet is a.$85,640 b.$69,364 c.$72,958 d.$60,743