The following information appears in Molsone Companys records for the year-end December 31.

Inventory, January 1. $. 325,000

Purchases. $ 1,150,000

Purchase returns. $ 40,000

Freight-in. $ 30,000

Sales. $ 1,700,000

Sales discounts. $. 10,000

Sales returns. $. 15,000

On December 31, a physical inventory revealed that the ending inventory was only $210,000. Molsones gross profit on net sales has remained constant at 30 percent in recent years. Molsone suspects that some inventory may have been pilfered by one of the companys employees. At December 31, what is the estimated cost of missing inventory?

A) $75,000

B) $82,500

C) $210,000

D) $292,500