Williamson Incorporated manufactures digital voice recorders. During 2022, total costs associated with manufacturing 198,800 of the new EZ 9900 model (introduced this year) were as follows: Required: a. Calculate the cost per recorder under both variable costing and absorption costing. b. 1. If 20,090 of these recorders were in finished goods inventory at the end of 2022 , what is the total fixed cost associated with ending inventory? 2. If 20,090 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 costing than under absorption costing? c. 1. Express the digital voice recorder cost in a cost formula. 2. What does this formula suggest the total cost of making an additional 1,750 recorders would be? Complete this question by entering your answers in the tabs below. Calculate the cost per recorder under both variable costing and absorption costing. Note: Round your answers to 2 decimal places. Total fixed cost associated with ending inventory Under variable costing, the cost of goods sold would be than under absorption costing. Under variable costing, the operating income would be than under absorption costing. Total cost = per digital voice recorder produced. Total additional cost