Problem 8.32A a-f Xantra Corp. is a manufacturer of specialty in-line skates. The operating results for 2020 are as follows: Units produced Units sold Selling price 19,500 pairs 18,000 pairs $220 per pair Production information: Direct materials $994,500 Direct labour 741,000 Variable manufacturing overhead 419,250 Fixed manufacturing overhead 799,500 Variable marketing costs 180,000 Fixed marketing costs 205,450 There was no beginning finished goods inventory. Prepare an absorption-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.) XANTRA Corp. Income Statement Absorption Costing Production in units Sales in units $ LINK TO TEXT LINK TO TEXT LINK TO TEXT LINK TO TEXT Reconcile the net incomes under throughput costing and variable costing. Throughput-costing net income Costs deferred in ending inventory Variable-costing net income $