Variable cost per propeller $106 $ 34 Total fixed cost for the year $1,061,400 $549,100 Manufacturing cost Selling and administrative expense In its first year of operations, Cutterski produced 73,200 propellers but only sold 64,600. 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 $1,204,000 O $1,036,300 O $1,401,800 0 $911,600