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Fag Corp. is a manufacturer of specialty in-line skates. The operating results for 2022 are as follows: Units produced 19,000 pairs Units sold 17.400 pairs Selling price $200.00 per pair Production information: Direct materials $988,000 Direct labour 722,000 Variable manufacturing overhead 399,000 Fixed manufacturing overhead 741,000 Variable marketing costs 191,400 Fixed marketing costs 198.200 There was no beginning finished goods inventory. (a) Assume the company uses normal-absorption costing and uses the budgeted volume of 23,750 pairs to allocate the fixed overhead rate rather than the actual production volume of 19.000 pairs. The company expenses production volume variance to cost of goods sold in the accounting period in which it occurs. Do the following: 1. Calculate the manufacturing cost per unit. (Round per unit calculations and final answer to 2 decimal places, e.g. 15.25.) Manufacturing cost $ per unit2. Prepare a normal-absorption-costing income statement for 2022. (Round per unit calculations to 2 decimal places, e.g. 15.25 and final answers to O decimal places, e.g. 125.) FagCorp. Income Statement-Normal-Absorption Costing Production in units December 31, 2022 Month Ended December 31, 2022 Sales in units Year Ended December 31, 20222. Prepare a normal-absorption-costing income statement for 2022. (Round per unit calculations to 2 decimal places, e.g. 15.25 and final answers to O decimal places, e-g. 125.) FagCorp. Income Statement-Normal-Absorption Costing Production in units Sales in units Variable marketing costs Inventory, beginning Cost of goods sold Net Income Inventory, ending Marketing costs Fixed marketing costs Fixed costs Costs of goods manufactured Gross profit Volume variance Sales Cost of goods available for sale Total marketing costs v2. Prepare a normal-absorption-costing income statement for 2022. (Round per unit calculations to 2 decimal places, e.g. 15.25 and final answers to O decimal places, e.g. 125.) FagCorp. Income Statement-Normal-Absorption Costing Production in units Sales in units Add Less v v