Williamson Inc. manufactures digital voice recorders. During 2019, total costs associated with manufacturing 181,400 of the new EZ 9900 model (introduced this year) were as follows: Raw materials $1,783,700 Direct labor 2,955,200 Variable manufacturing overhead 753,500 Fixed manufacturing overhead 707,600 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 20,870 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 and final answer to the whole number.) Total fixed cost associated with ending inventory