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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 Production information: Direct materials $1,044,100 Direct labour 719,050 Variable manufacturing overhead 443,250 Fixed manufacturing overhead 788,000 Variable marketing costs 175,000 Fixed marketing costs 208,000 There was no beginning finished goods inventory. CORONADOCorp. Income Statement Throughput Costing Production in units Sales in units $ $ > $ $