Th e Subte Em Emph If fixed costs are $241,000, the unit selling price is $129, and the unit variable costs are $78, what is the break-even sales (units)? a. 1,164 units b.3,090 units c.1,868 units d.4,725 units O A business operated at 100% of capacity during its first month and incurred the following costs: Production costs (17,100 units): Direct materials $176,500 Direct labor 231,200 Variable factory overhead 249,900 Fixed factory overhead 90,600 $748,200 Operating expenses: Variable operating expenses $120,800 Fixed operating expenses 42,300 163,100 IF 1,900 units remain unsold at the end of the month, what is the amount of inventory that would be reported on the variable costing balance sheet? a $73,055 b.$101,256 c.$86,489 d.$83,133 (Co- Max ON] P