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Current Attempt in Progress Carla Vista Equipment Company manufactures and distributes industrial air compressors. The following data are available for the year ended December 31, 2022. The company had no beginning inventory. In 2022, it produced 1,450 units but sold only 1,190 units. The unit selling price was $4,520. Costs and expenses were as follows: Variable costs per unit Direct materials Direct labour Variable manufacturing overhead Variable selling and administrative expenses Annual fixed costs and expenses Fixed manufacturing overhead Selling and administrative expenses Your answer is correct $720 230 65 103,200 Calculate the manufacturing cost of one unit of product using throughput costing. Manufacturing cost 720 per unit Prepare a 2022 income statement for Carla Vista Company using throughput costing. CARIA VISTA EQUIPMENT COMPANY Inmrne Staternent For the year-Ended December 31, 2022 v Costing 5378800 2844100 throughput contribution margin )irect labour 'ariable manufacturing overhead 'ariab'e selling and administrative expenses ixed manufacturing overhead ixed selling and administrative expenses Otal operating expenses )perating income before tax 1713600 273700 77350 1192200 103200 Reconcile the difference between variable-costing and throughput-costing net income. Variable costing net income Conversion costs deferred in ending inventory Throughput costing net income