Williamson Inc., manufactures digital voice recorders. During 2013, total costs associated with manufacturing 32,000 of the new EZ 9900 model were as follows: Raw materials $275,000, direct labor $454,000, variable MOH 115,200, fixed MOH 108,800. If 4200 of these recorders were in finished goods inventory at the end of 2013, what would be the difference in cost under variable costing than under absorption costing? Express the digital voice recorder cost in a cost formula. What is the total additional cost of making an additional 500 recorders? * The textbook solution is incorrect in Connect's checkmywork.