A business operated at 100% of capacity during its first month and incurred the following costs:

Production costs (2,500 units):
Direct materials	$42,500
Direct labor	85,000
Variable factory overhead	47,500
Fixed factory overhead	12,500	$187,500
Operating expenses:
Variable operating expenses	$15,000
Fixed operating expenses	4,500	19,500

If 75 units remain unsold at the end of the month, what is the amount of inventory that would be reported on the absorption costing balance sheet?

a. 5625

b. 5760

c. 6210

d. 5250