williamson, Inc., manufactures digital voice recorders. During 2016, total costs associated with manufacturing 183,700 of the new EZ 9900 model (introduced this year) were as follows Raw materials Direct labor Variable manufacturing overhead Fixed manufacturing overhead $1,781,500 2,955,500 751,600 708,100 Required a. Calculate the cost per recorder under both variable costing and absorption costing. (Round your answers to 2 decimal places.) Variable costing Absorption costing each each b. If 21,180 of these recorders were in finished goods inventory at the end of 2016, by how much and in what direction (higher or lower) would 2016 cost of goods sold and operating income be different under variable costing than under absorption costing? (Round your intermediate calculations to 2 decimal places and final answer to the whole number.) cost a Under variable costing, the cost of goods sold would be ? 1 Express the digital voice recorder cost in a cost formula places.) Round your answers to 2 decimal lotal cost c-2. What does this formula suggest the total cost of making an additional 1,630 recorders would be