Ivanhoe Corp. is a manufacturer of specialty in-line skates. The operating results for 2022 are as follows: Units produced 20,000 pairs Units sold 17,800 pairs Selling price $225.00 per pair Production information: Direct materials $1,000,000 Direct labour 720,000 Variable manufacturing overhead 420,000 Fixed manufacturing overhead 850,000 Variable marketing costs 178,000 Fixed marketing costs 197,600 There was no beginning finished goods inventory. Prepare an absorption-costing income statement. (Round per unit calculations to 2 decimal places, e.g. 15.25 and final answers to 0 decimal places, e.g. 125.) IVANHOECorp. Income Statement Absorption Costing Production in units Sales in units $ $ $ Prepare a variable-costing income statement. (Round per unit calculations to 2 decimal places, e.g. 15.25 and final answers to 0 decimal places, e.g. 125.) IVANHOECorp. Income Statement-Variable Costing Production in units Sales in units $ : $ : $ 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, e.g. 15.25 and final answers to O decimal places, e.g. 125.) IVANHOECorp. Income Statement Throughput Costing Production in units Sales in units $ : $ a $ Reconcile the net incomes under throughput costing and variable costing. (Round per unit calculations to 2 decimal places, e.g. 15.25 and final answers to O decimal places, e.g. 125.) Throughput-costing net income $ Costs deferred in ending inventory $ Variable-costing net income $