plz answer this question quick (will like up c:)

A business operated at 100% of capacity during its first month and incurred the following costs: Production costs (20,400 units): Direct materials $183,000 Direct labor 237,500 Variable factory overhead 246,000 Fixed factory overhead 102,700 $769,200 Operating expenses: Variable operating expenses $124,800 Fixed operating expenses 46,500 171,300 If 1,700 units remain unsold at the end of the month, the amount of inventory that would be reported on the absorption costing balance sheet is a. $78,375 b. $64,090 c. $65.942 d. $55,542 CH