Cutterski Corporation manufactures a propeller. Shown below is Cutterski’s cost structure:

Â	Variable	Total fixed
Â	cost per	cost for the
Â	propeller	year
Manufacturing cost	$114	$810,000
Selling and administrative	$20	$243,000

In its first year of operations, Cutterski produced 60,000 propellers but only sold 54,000.

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) $684,000

C) $804,000

D) $912,000