Novak 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. 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, eg 15.25.) Manufacturing cost $ per unit 2. Prepare a normal-absorption-costing income statement for 2022. (Round per unit calculations to 2 decimal places, eg, 15.25 and final answers to decimal places, eg. 125.) NOVAKCorp. Income Statement-Normal-Absorption Costing Production in units Sales in units $