TroutPro Co. manufactures fishing equipment. During 2016, total costs associated with manufacturing 15,500 fly-cast fishing rods (a new product introduced this year) were as follows:

Raw materials	$	65,100
Direct labor		17,900
Variable manufacturing overhead		12,000
Fixed manufacturing overhead		18,000

Required:

a. Calculate the cost per fishing rod under both variable costing and absorption costing. (Round your answers to 2 decimal places.)

b. If 300 of these fishing rods were in finished goods inventory at the end of 2016, by how much and in what direction (higher or lower) would 2016 operating income be different under variable costing than under absorption costing? (Do not round intermediate calculations.)

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 375 fishing rods would be? (Round your intermediate calculations and final answer to 2 decimal places.)