Blue Spruce Corp. is a manufacturer of specialty in-line skates. The operating results for 2022 are as follows: Units produced 19,500 pairs Units sold 17,200 pairs Selling price $230.00 per pair Production information: Direct materials $1,014,000 Direct labour 741,000 Variable manufacturing overhead 448,500 Fixed manufacturing overhead 770,250 Variable marketing costs 172,000 Fixed marketing costs 192,750 There was no beginning finished goods inventory.

1a-Prepare an absorption-costing income statement.

1b- Prepare a variable-costing income statement

1c-Reconcile the net incomes under absorption costing and variable costing.

Variable-costing net income		$enter a dollar amount
Fixed MOH deferred in ending inventory		$enter a dollar amount
Absorption-costing net income		$enter a total amount

1d:Calculate the break-even point in sales units (pairs of skates) under the current cost structure.

1e: Prepare a throughput-costing income statement.

1f: Reconcile the net incomes under throughput costing and variable costing.

Throughput-costing net income		$enter a dollar amount
Costs deferred in ending inventory		$enter a dollar amount
Variable-costing net income		$enter a total amount