9-19 The following information relates to Drexler Inc's Year 3 financials: Direct labor $420,000 Direct materials 210,000 Variable overhead 205,000 Fixed overhead 355,000 Variable SG&A expenses 150,000 Fixed SGSLA expenses 195,000 Year 3 period costs for Drexler, under both the absorption and variable cost methods, will be Absorption Cost Method Variable Cost Method a. $345,000 $700,000 b. $345,000 $905,000 c. $550,000 $700,000 d. $550,000 $905,000