Williamson Incorporated manufactures digital voice recorders. During 2022, total costs associated with manufacturing 208,100 of the new EZ 9900 model (introduced this year) were as follows: Raw materials $ 1,773,300 Direct labor 2,951,900 Variable manufacturing overhead 720,800 Fixed manufacturing overhead 700,600 Required: Calculate the cost per recorder under both variable costing and absorption costing. If 20,110 of these recorders were in finished goods inventory at the end of 2022, what is the total fixed cost associated with ending inventory? If 20,110 of these recorders were in finished goods inventory at the end of 2022, by how much and in what direction (higher or lower) would 2022 cost of goods sold and operating income be different under variable