A business operated at 100% of capacity during its first month and incurred the following costs: 
If 500 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?
Definitions:
Psychosocial Development Theory
A theory proposed by Erik Erikson that describes how individuals evolve through eight stages of development from infancy to adulthood, focusing on social and psychological aspects.
Cognitive Development Theory
A theory that emphasizes the role of active and progressive mental processes in learning and development, often associated with the work of Jean Piaget.
Intuitionist Theory
A philosophical theory suggesting that moral judgments are made based on intuition or innate feelings rather than conscious reasoning.
Self-interest
The motivation to pursue one's own welfare or benefit.
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