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TroutPro Co. manufactures fishing equipment. During 2016, total costs associated with manufacturing 16,000 fly-cast fishing rods (a new product introduced this year) were as follows:

TroutPro Co. manufactures fishing equipment. During 2016, total costs associated with manufacturing 16,000 fly-cast fishing rods (a new product introduced this year) were as follows:

Raw materials $ 67,700
Direct labor 18,100
Variable manufacturing overhead 11,900

c-1. Express the fishing rod cost in a cost formula. (Round your answers to 2 decimal places.)

c-2. What does this formula suggest the total cost of making an additional 325 fishing rods would be? (Round your intermediate calculations and final answer to 2 decimal places.)

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