Question 28 Xantra Corp. is a manufacturer of specialty in-line skates. The operating results for 2020 are as follows: Units produced Units sold Selling price 19,000 pairs 17,900 pairs $205 per pair Production information: Direct materials Direct labour Variable manufacturing overhead Fixed manufacturing overhead Variable marketing costs Fixed marketing costs $1,007,000 665,000 427,500 741,000 179,000 205,400 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 $ A > > > 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 structure. Break-even point units Prepare a throughput-costing income statement. XANTRA Corp. Income Statement Throughput Costing Production in units Sales in units