Angora Creations Company manufactures wool sweaters. Costs incurred in making 9,000 sweaters in September included $39,150 of fixed manufacturing overhead. The total absorption cost per sweater was $11.75. Required: a. Calculate the variable cost per sweater. b. The ending inventory of sweaters was 1,700 units lower at the end of the month than at the beginning of the month. By how much and in what direction (higher or lower) would cost of goods sold for the month of September be different under variable costing than under absorption costing? c. Express the sweater cost in a cost formula. Complete this question by entering your answers in the tabs below. Express the sweater cost in a cost formula. Note: Round your intermediate calculations and "Variable cost" to 2 decimal places