Williamson Inc. manufactures digital voice recorders. During 2019, total costs associated with manufacturing 52,000 of the new EZ 9900 model (introduced this year) were as follows: Raw materials $ 447,200 Direct labor 738,400 Variable manufacturing overhead 187,200 Fixed manufacturing overhead 176,800 Required: a. Calculate the cost per recorder under both variable costing and absorption costing. (Round your answers to 2 decimal places.) b-1. If 6,800 of these recorders were in finished goods inventory at the end of 2019, what is the total fixed cost associated with ending inventory

Oerstman, inc. uses a standard costing system and develops its overhead rates from the current annual budget.the budget is based on an expected annual output of 120,000 units requiring 480,000 direct labor hours.(practical capacity is 500,000 hours)annual budgeted overhead costs total $772,800, of which $556,800 is fixed overhead.a total of 119,300 units, using 478,000 direct labor hours, were produced during the year.actual variable overhead costs for the year were $260,400 and actual fixed overhead costs were $555,450.required: 1. compute the fixed overhead spending variance and indicate if favorable or unfavorable.2. compute the fixed overhead volume variance and indicate if favorable or unfavorable.