URE... M Calculator A business operated at 100% of capacity during its first month and incurred the following costs: Production costs (19,200 units): Direct materials Direct labor Variable factory overhead Fixed factory overhead $178,200 227,600 250,600 104,900 $761,300 Operating expenses: Variable operating expenses $128,600 Fixed operating expenses 42,700 171,300 If 1,700 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. $58,106 b. $69,505 c. $67,407 d. $82,574 Previous