Eagle Corporation manufactures a picnic table. Shown below is Eagle's cost structure: In its first year of operations, Eagle produced and sold 10, 650 tables. The tables sold for $150 each. If Eagle had sold only 9, 350 tables in its first year, what total amount of cost would have been assigned to the 1, 300 tables in finished goods inventory under the absorption costing method? $82, 550 $165, 100 $135, 200 $29, 900