a business operated at 100% of capacity during its first month and incurred the following costs: production costs (18,300 units): direct materials $178,700 direct labor 233,400 variable factory overhead 268,600 fixed factory overhead 103,300 $784,000 operating expenses: variable operating expenses $134,600 fixed operating expenses 42,000 176,600 if 1,900 units remain unsold at the end of the month, the amount of inventory that would be reported on the absorption costing balance sheet is