Splish 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: $2.80 1.30 5.50 0.50 0.15 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 $141,600 59.000 47,200 97,940 Splish Manufacturing had an ending inventory of 100,300 basketballs in 2021. For these units, the fixed manufacturing overhead cost was $4.00 per unit and variable manufacturing costs were $9.67 per unit. In 2022, the company produced 41,300 basketballs, sold 85,600 basketballs, and had an ending inventory of 56,000 basketballs. The basketballs sold for $20,00 each. Splish uses the FIFO method Calculate Splish' manufacturing cost per unit under a variable-costing system. (Round per unit calculations and final answer to 2 decimal places, eg. 15.25.) Manufacturing cost $ per unit Prepare a variable-costing income statement for 2022. (Round per unit calculations to 2 decimal places, es 15.25 and final answers to decimal places, s. 125) SPLISHMANUFACTURING Variable-Costing Income Statement Sales in units >> S > > > > > > Calculate the manufacturing cost per unit under a throughput-costing system. (Round answer to 2 decimal places, es 1525) Manufacturing cost $ per unit Prepare a throughput-costing income statement for 2022. Assume that increased costs in 2022 are related to variable costs other than materials. (Round per unit calculations to 2 decimal places, s. 15.25 and final answers to decimal places, es, 125) SPUISHMANUFACTURING Throughput Costing-Income Statement Sales in units 22 $ $ Calculate Splish manufacturing cost per unit under abortion costing Round per unit collations and find answer to 2 decimal plocess 15.250 2021 2022 Manufacturing cost $ perunt $ per unit Prepare an absorption costing income statement for 2022 SPLISHMANUFACTURING Absorption-Casting Income Statement Sales in units $ 5 > > > > Splish' chlef financial officer, Mr. Steven, 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. Steven 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 O decimal places, eg. 5,275) Break-even point units