2)

Coronado Corp, is a manufacturer of specialty in-line skates. The operating results for 2022 are as follows: Units produced 19,700 pairs Units sold 17,500 pairs Selling price $205.00 per pair $1.044,100 719.050 Production information: Direct materials Direct labour Variable manufacturing overhead Fixed manufacturing overhead Variable marketing costs Fixed marketing costs 443250 788.000 175.000 200.000 There was no beginning finished goods inventory Reconcile the net incomes under absorption costing and variable costing, Variable-costing net income Fixed MOH deferred in ending inventory Absorption costing net income $ Calculate the break-even point in sales units (pairs of skates) under the current cost structure, Break-even point units