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 an absorption-costing income statement. (Round per unit calculations to 2 decimal places, eg. 15.25 and final answers to O decimal places, e.g. 125.) SUNLAND Corp. Income Statement Absorption Costing Production in units Sales in units $ $ Prepare a variable-costing income statement. (Round per unit calculations to 2 decimal places, e.g. 15.25 and final answers to 0 decimal places, e.g. 125.) SUNLANDCorp. Income Statement-Variable Costing Production in units Sales in units $ $ Reconcile the net incomes under absorption costing and variable costing. Variable-costing net income $ Fixed MOH deferred in ending inventory $ Absorption-costing net income $ Calculate the break-even point in sales units (pairs of skates) under the current cost structure. Break-even point units