Crystal Corporation produces a single product. The company's variable costing income statement for the month of May appears below:

Crystal Corporation Income Statement For the month ended May 31
Sales ($17 per unit)	$3,102,500
Variable expenses:
Variable cost of goods sold	1,825,000
Variable selling expense	547,500
Total variable expenses	2,372,500
Contribution margin	730,000
Fixed expenses:
Fixed manufacturing overhead	405,000
Fixed selling and administrative	182,500
Total fixed expenses	587,500
Net operating income	$142,500

The company produced 135,000 units in May and the beginning inventory consisted of 95,000 units. Variable production costs per unit and total fixed costs have remained constant over the past several months. Under absorption costing, for May the company would report a:

$285,000 profit

$142,500 profit

$0 profit

$142,500 loss