Cutterski Corporation manufactures a propeller. Shown below is Cuttersk's cost structure: Manufacturing cost Selling and administrative expense propeler for the year $1,010,600 $611,800 103 $ 36 In its first year of operations, Cutterski produced 65,200 propellers but only sold 64,400 What is the total cost that would be assigned to Cutterski's finished goods inventory at the end of the first year of operations under variable costing? O $131200 O $111.200 O $94.800o O $82.400