View Policies Current Attempt in Progress Bonita Corp. is a manufacturer of specialty in-line skates. The operating results for 2022 are as follows: Units produced 19.100 pairs Units sold 17,500 pairs Selling price $215.00 per pair Production information: Direct materials $974,100 Direct labour 678,050 Variable manufacturing overhead 420,200 Fixed manufacturing overhead 783,100 Variable marketing costs 175,000 Fixed marketing costs 201,200 There was no beginning finished goods inventory. Prepare a variable costing income statement. (Round per unit calculations to 2 decimal places, eg. 15.25 and final answers to O decimal places, eg, 1250 BONITACorp. Income Statement-Variable Costing Production in units Salesin units s $ 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