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 Variable manufacturing overhead 414,950 Fixed manufacturing overhead 781,650 Variable marketing costs 180,000 Fixed marketing costs 200,700 There was no beginning finished goods inventory. Prepare a variable-costing income statement. (Round per unit calculations to 2 decimal places, e.g. 15.25 and final answers to 0 decimal places, e.g. 125.) PHAROAHCorp. Income StatementVariable Costing choose the accounting period Production in units enter a number of units Sales in units enter a number of units select an income statement item $enter a dollar amount select between addition and deduction : select an opening section name select an income statement item $enter a dollar amount select between addition and deduction : select an income statement item enter a dollar amount select an income statement item enter a subtotal of the two previous amounts select between addition and deduction : select an income statement item enter a dollar amount select an income statement item enter a subtotal of the two previous amounts select an income statement item enter a dollar amount enter a subtotal of the two previous amounts select a summarizing line for the first part enter a total amount for the first part select between addition and deduction : select an income statement item enter a dollar amount select a closing name for this statement $enter a total amount for this statement Reconcile the net incomes under absorption costing and variable costing. Variable-costing net income $enter a dollar amount Fixed MOH deferred in ending inventory $enter a dollar amount Absorption-costing net income $enter a total amount Calculate the break-even point in sales units (pairs of skates) under the current cost structure. Break-even point enter the break-even point in units units