Sheridan Corp. is a manufacturer of specialty in$-$line skates. The operating results for $2022$ are as follows:

There was no beginning finished goods inventory. A$)$ Assume the company uses normal absorption costing and uses the budgeted volume of $23,750$ pairs to allocate the fixed overhead rate rather than the actual production volume of $19,000$ pairs. The company expenses production volume variance to cost of goods sold in the accounting period in which it occurs. do the following: calculate the manufacturing cost per unit. B$)$ prepare a normal absorption costing income statement for $2022$