Waterway Corp. is a manufacturer of specialty in-line skates. The operating results for 2022 are as follows:

Units produced		19,500	pairs
Units sold		18,000	pairs
Selling price		$215.00	per pair

Production information:
Direct materials		$975,000
Direct labour		721,500
Variable manufacturing overhead		429,000
Fixed manufacturing overhead		809,250
Variable marketing costs		180,000
Fixed marketing costs		208,350

There was no beginning finished goods inventory.

Prepare a throughput-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.) Fill in the Blanks

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 0 decimal places, e.g. 125.)

Throughput-costing net income		$enter a dollar amount
Costs deferred in ending inventory		$enter a dollar amount
Variable-costing net income		$enter a total amount

WATERWAY Corp. Income Statement Throughput Costing Production in units Sales in units $ V: $ $ $