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	$91	$232,050
Selling and administrative	$10	$34,255

In its first year of operations, Eagle produced and sold 11,050 tables. The tables sold for $185 each.

How would Eagle's absorption costing net operating income have been affected in its first year if 13,810 tables were produced instead of 11,050 and Eagle still sold 11,050 tables? (Round your intermediate calculations to 2 decimal places.)

	net operating income would have been $46,410 higher
	net operating income would not have been affected
	net operating income would have been $135,410 lower
	net operating income would have been $50,910 higher