Eagle Corporation manufactures a picnic table. Shown below is Eagle's cost structure: Variable cost per table Total fixed cost for the year Manufacturing cost ................... $58 $162,000 Selling and administrative $6 $27,000 In its rst year of operations, Eagle produced and sold 10,000 tables. The tables sold for $120 each. 1. How would Eagle's variable costing net operating income have been affected in its rst year if only 9,000 tables were sold instead of 10,000? A. net operating income would have been $37,100 lower B. net operating income would have been $45,800 lower C. net operating income would have been $56,000 lower D. net operating income would have been $62,000 lower