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

Units produced		19,600	pairs
Units sold		17,800	pairs
Selling price		$230.00	per pair

Production information:
Direct materials		$999,600
Direct labour		715,400
Variable manufacturing overhead		450,800
Fixed manufacturing overhead		793,800
Variable marketing costs		178,000
Fixed marketing costs		202,650

There was no beginning finished goods inventory.

Reconcile the net incomes under absorption costing and variable costing.

Variable-costing net income		$enter a dollar amount
Fixed MOH deferred in ending inventory		$enter a dollar amount
Absorption-costing net income		$enter a total amount

Calculate the break-even point in sales units (pairs of skates) under the current cost structure.

Break-even point

enter the break-even point in units

units