A business operated at 100% of capacity during its first month and incurred the following costs: Production costs (2,500 units): $42,500 Direct materials 85,000 Direct labor Variable factory overhead 47,500 12,500 $187,500 Fixed factory overhead Operating expenses: Variable operating expenses $15,000 4,500 19,500 Fixed operating expenses 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? Select one: a. $5,625 b.$5,250 c. $5,760 d. $6,210