TroutPro Co. manufactures fishing equipment. During 2019, total costs associated with manufacturing 19,000 fly-cast fishing rods (a new product introduced this year) were as follows:

Raw materials	$	64,300
Direct labor		18,400
Variable manufacturing overhead		11,350
Fixed manufacturing overhead		19,000

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

b. If 330 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.)

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