Current Attempt in Progress Waterway Corp. is a manufacturer of specialty in-line skates. The operating results for 2022 are as follows: Units produced Units sold Selling price 19,500 pairs 18,000 pairs $215.00 per pair $975,000 721,500 Production information: Direct materials Direct labour Variable manufacturing overhead Fixed manufacturing overhead Variable marketing costs Fixed marketing costs 429.000 809,250 180,000 208,350 - /20 E There was no beginning finished goods inventory. Prepare an absorption costing income statement. (Round per unit calculations to 2 decimal places. e.3. 15.25 and final answers to 0 decimal places, e.g. 125.) WATERWAYCorp. Income Statement Absorption Costing Production in units Sales in units S 2 . : UN LU Reconcile the net incomes under absorption costing and variable costing. Variable-costing net income Fixed MOH deferred in ending inventory $ Absorption costing net income Calculate the break-even point in sales units (pairs of skates) under the current cost structure. units Break-even point Question 2 of 34