Pharoah Corp. is a manufacturer of specialty in-line skates. The operating results for 2022 are as follows: Units produced 19,300 pairs Units sold 18,000 pairs Selling price $205,00 per pair Production information: Direct materials $926,400 Direct labour 714,100 414.950 781,650 Variable manufacturing overhead Fixed manufacturing overhead Variable marketing costs Fixed marketing costs 180,000 200,700 There was no beginning finished goods inventory Prepare an absorption costing income statement. (Round per unit calculations to 2 decimal places, es. 15.25 and fmal answers to decimal places, eg. 125.) PHAROAHCorp. Income Statement Absorption Costing Production in units Sales in units Wono Prepare a variable-costing income statement. (Round per unit calculations to 2 decimal places, s. 15.25 and final answers to decimal places, s 125) PHAROAHCorp. Income Statement-Variable Costing Production in units Sales in units 20 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 as to decimal plane 15.25 and into Prepare a throughput-costing income statement. (Round per unit calculations to 2 decimal places.eg. 15.25 and final answers to decimal places, e... 125.) PHAROAHCorp. Income Statement Throughput Costing Production in units Sales in units Reconcile the net incomes under throughput costing and variable costing. (Round per unit calculations to 2 decimal places, eg. 15.25 and final answers to decimal places, es. 125) $ Throughput-costing net income $ Costs deferred in ending inventory $ Variable-costing net income