Williamson Inc. manufactures digital voice recorders. During 2019, total costs associated with manufacturing 199,600 of the new EZ 9900 model (introduced this year) were as follows: Raw materials Direct labor Variable manufacturing overhead Fixed manufacturing overhead $1,767,200 2,952,500 745,000 786,900 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 21,030 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 foxed cost associated with ending inventory b-2 If 21.030 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.) Do the goods sold would be Unde variable the operating income would be than under atropion costing ther under absorption costing c-1. Express the digital voice recorder cost in a cost formula. (Round your answers to 2 decimal places.) Total cost per digital voice recorder produced c-2. What does this formula suggest the total cost of making an additional 1660 recorders would be? Total additional cost