Boysenberry Corp Production Costs Per Unit (Based on 10,000 Units) Are as January

Boysenberry Corp. has the following information for the months of January, February, and March of the current year: $$\begin{array} { l r r r } & \text { January } & \text { February } & \text { March } \\\text { Units produced } & 10,000 & 10,000 & 10,000 \\\text { Units sold } & 9,500 & 9,400 & 9,800\end{array}$$
Production costs per unit (based on 10,000 units) are as follows:
$$\begin{array} { l r } \text { Direct materials } & \$ 20.00 \\\text { Direct labor } & 15.00 \\\text { Variable factory overhead } & 8.00 \\\text { Fixed factory overhead } & 4.00 \\\text { Variable selling and admin. expenses } & 10.50 \\\text { Fixed selling and admin. expenses } & 5.75\end{array}$$
There was no beginning inventory in the month of January, and all units were sold for $75. Costs were stable over the three months.
Calculate Boysenberry's ending inventory cost for February using the absorption costing method.

A) $45,375
B) $35,300
C) $62,925
D) $51,700