UNUI TUIUTIUS110111004 Cutterski Corporation manufactures propellers. Shown below is Cutterski's cost structure: Variable cost per propeller $114 $20 Total fixed cost for the year $810,000 $243,000 Manufacturing cost Selling and administrative In its first year of operations, Cutterski produced 60,000 propellers but only sold 54,000 27. 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 the variable costing method? a. $765,000 b. $792,000 c. $804,000 d. $684,000 e. $912,000