Blue Spruce Corp. is a manufacturer of specialty in-line skates. The operating results for 2022 are as follows: Units produced Units sold Selling price 19,800 pairs 18,000 pairs $225.00 per pair Production information: Direct materials Direct labour Variable manufacturing overhead Fixed manufacturing overhead Variable marketing costs Fixed marketing costs $950,400 742,500 425,700 772,200 216,000 199,700 There was no beginning finished goods inventory. (a) Assume the company uses normal-absorption costing and uses the budgeted volume of 25,740 pairs to allocate the fixed overhead rate rather than the actual production volume of 19,800 pairs. The company expenses production volume variance to cost of goods sold in the accounting period in which it occurs. Do the following: 1. Calculate the manufacturing cost per unit. (Round per unit calculations and final answer to 2 decimal places, e.g. 15.25.) Manufacturing cost $ per unit 2. Prepare a normal-absorption-costing income statement for 2022. (Round per unit calculations to 2 decimal places, e.g. 15.25 and final answers to O decimal places, e.g. 125.) Production in units Sales in units $ $ $