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Blossom Corp. is a manufacturer of specialty in-line skates. The operating results for 2022 are as follows: Units produced 19,000 pairs Units sold 17,900 pairs

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Blossom Corp. is a manufacturer of specialty in-line skates. The operating results for 2022 are as follows: Units produced 19,000 pairs Units sold 17,900 pairs Selling price $205.00 per pair Production information: Direct materials $1,007,000 Direct labour 665,000 Variable manufacturing overhead 427,500 Fixed manufacturing overhead 741,000 Variable marketing costs 179,000 Fixed marketing costs 205,400 There was no beginning finished goods inventory. Prepare an absorption-costing income statement. (Round per unit calculations to 2 decimal places, e.g. 15.25 and final answers to o decimal places, e.g. 125.) BLOSSOMCorp. Income Statement Absorption Costing Production in units Sales in units ta $ $ Prepare a variable-costing income statement. (Round per unit calculations to 2 decimal places, e.g. 15.25 and final answers to O decimal places, e.g. 125.) BLOSSOMCorp. Income Statement-Variable Costing Production in units Sales in units $ Reconcile the net incomes under absorption costing and variable costing. Variable-costing net income $ Fixed MOH deferred in ending inventory ta $ Absorption-costing net income $ $ Calculate the break-even point in sales units (pairs of skates) under the current cost structure. Break-even point units Prepare a throughput-costing income statement. (Round per unit calculations to 2 decimal places, eg. 15.25 and final answers to 0 decimal places, eg. 125.) BLOSSOMCorp. Income Statement Throughput Costing Production in units Sales in units $ Reconcile the net incomes under throughput costing and variable costing. (Round per unit calculations to 2 decimal places, eg. 15.25 and final answers to O decimal places, e.g. 125.) Throughput-costing net income $ Costs deferred in ending inventory tA $ Variable-costing net income ta $

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