For the Month Ended December 31, 2022 Throughput Costing $ Operating income before tax $ Cullumber Equipment Company manufactures and distributes industrial air compressors. The following data are available for the year ended December 31, 2022. The company had no beginning inventory. In 2022, it produced 1,490 units but sold only 1,200 units. The unit selling price was $ 4,520. Costs and expenses were as follows: Variable costs per unit Direct materials $ 700 Direct labour 1,470 Variable manufacturing overhead 210 Variable selling and administrative expenses 70 Annual fixed costs and expenses Fixed manufacturing overhead $ 1,197,900 Selling and administrative expenses 105,500