Pharoah Corp. is a manufacturer of specialty in-line skates. The operating results for 2022 are as follows: Units produced Units sold Selling price 19,300 pairs 18,000 pairs $205.00 per pair $926,400 714,100 Production information: Direct materials Direct labour Variable manufacturing overhead Fixed manufacturing overhead Variable marketing costs Fixed marketing costs 414.950 781,650 180,000 200,700 There was no beginning finished goods inventory PHAROAHCorp. Income Statement Absorption Costing Production in units Sales in units