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 (17.900 units): Direct materials $172,900 Direct labor 230,300 Variable factory overhead 247,600 Fixed factory overhead 102,300 $753,100 Operating expenses: Variable operating expenses 5121,800 Fixed operating expenses 45,400 167,200 If 1,500 units remain unsold at the end of the month, the amount of inventory that would be reported on the variable costing balance sheet is O a $77,120 Ob. $63,109 O c. 564,743 Od. 554,540