Sunland Corp. is a manufacturer of specialty in-line skates. The operating results for 2022 are as follows: Units produced 19,000 pairs Units sold 17,600 pairs Selling price $225.00 per pair Production information: Direct materials $988,000 Direct labour 722,000 Variable manufacturing overhead 427,500 Fixed manufacturing overhead 741,000 Variable marketing costs 176,000 Fixed marketing costs 202,000 There was no beginning finished goods inventory. Prepare a throughput-costing income statement. (Round per unit calculations to 2 decimal places, eg. 15.25 and final answers to O decimal places, e.g. 125.) SUNLANDCorp. Income Statement Throughput Costing Production in units Sales in units $ $ $ Reconcile the net incomes under throughput costing and variable costing. (Round per unit calculations to 2 decimal places, e.g. 15.25 and final answers to O decimal places, e.g. 125.) Throughput-costing net income $ Costs deferred in ending inventory $ Variable-costing net income