*Problem 8.32A a-f Xantra Corp. is a manufacturer of specialty in-line skates. The operating results for 2020 are as follows: Units produced Units sold Selling price 19,900 pairs 17,500 pairs $210 per pair Production information: Direct materials Direct labour Variable manufacturing overhead Fixed manufacturing overhead Variable marketing costs Fixed marketing costs $1,054,700 726,350 427,850 845,750 175,000 195,550 There was no beginning finished goods inventory. Prepare an absorption-costing income statement. (Round per unit calculations to 2 decimal places, e.g. 15.25 and final answers to O decimal places, e.g. 125.) XANTRA Corp. Income Statement Absorption Costing Production in units Sales in units Prepare a variable-costing income statement. XANTRA Corp. Income Statement-Variable Costing Production in units Sales in units 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 struct Break-even point units Prepare a throughput-costing income statement. XANTRA Corp. Income Statement Throughput Costing Production in units Sales in units Reconcile the net incomes under throughput costing and variable costing. Throughput-costing net income Costs deferred in ending inventory Variable-costing net income