19. Trophy Corp. manufactures sports trophies. During 2021, total costs associated with manufacturing 15,000 trophies were as follows:

Raw materials = $62,100

Direct labor = $16,500

Variable overhead = $11,250

Fixed overhead = $18,000

(a.) Calculate the cost per trophy under both absorption and variable costing.

(b.) Express the cost of the trophies in a cost formula (Y=a + bX).