Savana Company manufacturers a professional-grade vacuum cleaner and began operations in 2022. For 2022, Savana budgeted to produce and sell 30,000 units. The company had no price, spending, or efficiency variances and writes off production-volume variance to cost of goods sold. Actual data for 2022 are given as follows:

No. of Units produced	36,000
Sales	$ 16,500,000.00
Sale price per unit	$ 500.00
Total Variable cost
Direct material	$ 1,260,000.00
Direct manufacturing labor	$ 972,000.00
Direct manufacturing overhead	$ 2,340,000.00
Marketing Cost of units sold	$ 1,815,000.00
Fixed costs:
Manufacturing costs	$ 1,500,000.00
Administrative costs	$ 765,450.00
Marketing costs	$ 1,066,400.00

Required:

a. Calculate number of units sold? ( 0.5 Marks)

b. Calculate variable cost per unit for each cost category? ( 2 Marks)

c. Calculate the budgeted fixed manufacturing cost per unit ? ( 0.5 Marks)

d. Prepare a 2022 income statement using variable costing ( 5 Marks)

e. Prepare a 2022 income statement using absorption costing ( 5 Marks)

f. Prepare a numerical reconciliation and explanation of the difference between operating income under variable costing and absorption costing (3 Marks)