Pharoah Corp. is a manufacturer of specialty in-line skates. The operating results for 2022 are as follows: Units produced Units sold 19,300 pairs 18,000 pairs $205.00 per pair Selling price $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 Reconcile the net incomes under absorption costing and variable costing. Variable-costing net income $ Fixed MOH deferred in ending inventory $ Absorption-costing net income $ ts Calculate the break-even point in sales units (pairs of skates) under the current cost structure. Break-even point units