Williamson Inc. manufactures digital voice recorders. During 2019, total costs associated with manufacturing 52,000 of the new EZ 9900 model (introduced this year) were as follows: Raw materials Direct labor Variable manufacturing overhead Fixed manufacturing overhead $447,200 738, 400 187,200 176,800 Required: a. Calculate the cost per recorder under both variable costing and absorption costing. (Round your answers to 2 decimal places.) Cost per recorder Variable costing Absorption costing each each b-1. If 6,800 of these recorders were in finished goods inventory at the end of 2019, what is the total fixed cost associated with ending inventory? (Round your intermediate calculations to 2 decimal places.) Total fixed cost associated with ending inventory | b-2. If 6,800 of these recorders were in finished goods inventory at the end of 2019, by how much and in what direction (higher or lower) would 2019 cost of goods sold and operating income be different under variable costing than under absorption costing? (Round your intermediate calculations to 2 decimal places.) C-1. Express the digital voice recorder cost in a cost formula. (Round your answers to 2 decimal places.) Total cost = 1 per digital voice recorder produced. c-2. What does this formula suggest the total cost of making an additional 825 recorders would be? (Do not round intermediate calculations.) Total additional cost