Cannuck Co$.$ manufactures and distributes hockey equipment.$$ The following data are available for the year ended December $31,2022.$ Cannuck had no beginning inventory. In $2022,$ it produced $1,500$ units but sold only $1,200$ units. The unit selling price was $$4,500.$ Costs and expenses were as follows:

Variable costs per unit

$$ Direct materials$-$ $ $800$

$$ Direct labour$-1,500$

Variable manufacturing overhead$-300$

Variable selling and administrative expenses$-70$

Annual fixed costs and expenses

$$Fixed manufacturing overhead$-$$$1,200,000$

$$Selling and administrative expenses$-100,000$

Calculate;

$1.$ Manufacturing cost per unit$-$ variable costin

$2.$ Sale

$3.$ Variable costs$$

$4.$ Contribution margin$$

$5.$ Net income$-$ variable costing$$

$6.$ Manufacturing cost per unit$-$ throughput costin

$7.$ Cost of goods sold $($throughput costing $8.$ Contribution margin $($throughput costing$)$

$9.$ Net income $($throughput costing$)$

$10.$ Per unit conversion cost$$

$11.$ Ending inventory$$

$12.$ costs deferred in ending inventory