Indigo Corp. is a manufacturer of specialty in-line skates. The operating results for 2022 are as follows:

Units produced		19,900	pairs
Units sold		17,600	pairs
Selling price		$220.00	per pair

Production information:
Direct materials		$955,200
Direct labour		736,300
Variable manufacturing overhead		417,900
Fixed manufacturing overhead		796,000
Variable marketing costs		176,000
Fixed marketing costs		192,000

There was no beginning finished goods inventory.

Prepare an absorption-costing income statement.

Prepare a variable-costing income statement.

Prepare a throughput-costing income statement.