Wool Creations Inc. manufactures wool sweaters. Costs incurred in making 9,800 sweaters in October included $32,830 of fixed manufacturing overhead. The total absorption cost per sweater was $11.50. Required: a. Calculate the variable cost per sweater. (Round intermediate calculations and final answer to 2 decimal places.) b. The ending inventory of sweaters was 1,900 units lower at the end of the month than at the beginning of the month. By how much and in what direction (higher or lower) would cost of goods sold for the month of October be different under variable costing than under absorption costing? (Round intermediate calculations to 2 decimal places.)