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 first year of operations, Eagle produced and sold 10,000 tables. The tables sold for $120 each.

If Eagle had sold only 9,000 tables in its first year, what total amount of cost would have been assigned to the 1,000 tables in finished goods inventory under the absorption costing method?

a. $37,100
b. $45,800
c. $58,000
d. $74,200