TroutPro Co. manufactures fishing equipment. During 2019, total costs associated with manufacturing 15,000 fly-cast fishing rods (a new product introduced this year) were as follows: Raw materials Direct labor Variable manufacturing overhead Fixed manufacturing overhead $ 70,600 15,700 12,050 20,000 Required: a. Calculate the cost per fishing rod under both variable costing and absorption costing. (Round your answers to 2 decimal places.) Variable cost per rod Absorption cost per rod each each b. If 300 of these fishing rods were in finished goods inventory at the end of 2019, by how much and in what direction (higher or lower) would 2019 operating income be different under variable costing than under absorption costing? (Do not round intermediate calculations.)