Eagle Corporation Manufactures a Picnic Table

Multiple Choice

Eagle Corporation manufactures a picnic table. Shown below is Eagle's cost structure: In its first year of operations, Eagle produced and sold 10,000 tables. The tables sold for $120 each.
-If Eagle had sold only 9,000 tables in its first year,what total amount of cost would have been assigned to the 1,000 tables in finished goods inventory under the absorption costing method?

A) $37,100
B) $45,800
C) $58,000
D) $74,200