Sheffield Manufacturing produces basketballs used for indoor and outdoor games. The company has had significant troubles over the past few years, as the number of competitors in the basketball market has increased dramatically. Recently, the company was forced to cut back production in order to reduce its rising inventory level. The following is a list of costs for the company in 2022 $2.75 1.40 5.60 0.40 0.20 Variable costs per unit Rubber Other materials-indirect Ball makers--direct labour Factory electricity usage Factory water usage Other labour-indirect Selling and administrative expenses Fixed costs per year Factory property taxes Factory sewer usage Factory electricity usage Selling and administrative expenses 0.25 0.40 $133,288 55,500 44,400 92,130 Sheffield Manufacturing had an ending inventory of 94,350 basketballs in 2021. For these units, the fixed manufacturing overhead cost was $4.00 per unit and variable manufacturing costs were $9.62 per unit. In 2022. the company produced 38,800 basketballs, sold 80,500 basketballs, and had an ending inventory of 52.650 basketballs. The basketballs sold for $18.00 each. Sheffield uses the FIFO method. Calculate Sheffield manufacturing cost per unit under absorption costing. (Round per unit calculations and final answer to 2 decimal places, e.g. 15.25.) 2021 2022 Manufacturing cost $ per unit $ per unit Sheffield' chief financial officer, Mr. Chris, is contemplating the benefits of using the absorption-costing and variable-costing approaches. He has asked you to perform a variety of tasks to help him analyze the differences between the two approaches: 1. Reconcile the differences between the income values of the two approaches. Reconciliation of net income Variable-costing net income $ FMOH deferred in ending inventory FMOH released from beginning inventory Absorption-costing net income $ 2. Mr. Chris has heard that some basic managerial tasks can be better performed when variable costing is used. Calculate the break-even point in units for the company in 2022 using the variable-costing data. (Round answer to 0 decimal places, e.g. 5,275.) Break-even point units