Linda R Us is currently operating at 100% capacity and incurred the following costs during the first month of operations: Units produced 19900 Direct labor $238800 Direct material 180100 Variable manufacturing overhead 281900 Fixed manufacturing overhead 95200 Variable operating expenses 130700 Fixed operating expenses 51300 If the company has ending inventory of 1500 units for the month, how much inventory would be reported on the balance sheet using absorption costing? $60000. O $51950. O $74099. $62250