Blue Spruce Corp. is a manufacturer of specialty in-line skates. The operating results for 2022 are as follows Units produced 19,800 pairs Units sold 18.000 pairs Selling price $225.00 per pair $950,400 742.500 Production information: Direct materials Direct labour Variable manufacturing overhead Foed manufacturing overhead Variable marketing costs Fixed marketing costs 425700 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 25740 pointocate the found overhead rate rather than the actual production volume of 19,800 pairs. The compenses production value variance to cost of goods sold in the accounting period in which it occurs Do the following 1. Calculate the manufacturing cont per unit. Hound per unit calidation and fineler 2 decimal pes 15.25) Manufacturing cost 5 perut 2. Prepare a normalabsorption-costing income statement for 20:22. Round person todeco final answers to decimal places, s 125) BLUE SPRIJE Corp. 170 Party BLUE SPRUCE Corp. Income Statement-Normal-Absorption Costing Production in units Textbook and Media 170 Partly sunny