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Sheffield Corp. is a manufacturer of specialty in-line skates. The operating results for 2022 are as follows: 19,100 pairs Units produced Units sold Selling price 17,300 pairs $230,00 per pair $935,900 687,600 Production information: Direct materials Direct labour Variable manufacturing overhead Fixed manufacturing overhead Variable marketing costs Fixed marketing costs 401,100 783,100 173,000 197,300 There was no beginning finished goods inventory. Prepare an absorption costing income statement. (Round per unit calculations to 2 decimal places, eg. 15.25 and final answers to decimal places, eg. 125.) SHEFFIELD Corp. Income Statement Absorption Costing Production in units Sales in units Prepare an absorption-costing income statement. (Round per unit calculations to 2 decimal places, eg. 15.25 and final answers to O decimal places, eg. 125.) SHEFFIELD Corp. Income Statement Absorption Costing Production in units Sales in units WY Prepare a variable-costing income statement (Round per unit calculations to 2 decimal places, eg. 15.25 and final answers to 0 decimal places, eg. 125.) SHEFFIELD Corp. Income Statement-Variable Costing Production in units Sales in units $ V: V $ ELE V VI > 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. Break-even point units Prepare a throughput-costing income statement. (Round per unit calculations to 2 decimal places, cs. 15.25 and final answers to 0 decimal places, c.8. 125) SHEFFIELD Corp. Income Statement Throughput Costing Production in units Sales In units = Prepare a throughput-costing income statement. (Round per unit calculations to 2 decimal places, es. 15.25 and final answers to O decimal places, es. 125) SHEFFIELD Corp. Income Statement Throughput Costing Production in units Sales in units Reconcile the net Incones under throughout costing and variable costing (ourd per unit calculations to 2 decimal places, es 15.25 and finel answers to decimal places, s. 125.) Throughput contine net come Corts deferred in ending inventory $ Variable costing net Income