Whispering Winds 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 $220.00 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. WHISPERING WINDSCorp. Income Statement December 31, 2022 Month Ended December 31, 2022 Year Ended December 31, 2022 Production in units Sales in units $ $ 4 : Net income Marketing costs Total marketing costs Fixed costs Variable marketing costs Inventory, ending Costs of goods manufactured Gross profit Cost of goods available for sale Inventory, beginning Cost of goods sold Sales Fixed marketing costs $ WHISPERING WINDSCorp. Income Statement-Variable Costing Production in units Sales in units $ A: $ $ Costs of goods manufactured Inventory, beginning Volume variance Variable cost of goods sold Variable marketing costs Inventory, ending Contribution margin Sales Net income Gross margin Cost of goods available for sale Selling and administrative expenses Fixed costs : 4 $ Reconcile the net incomes under absorption costing and variable costing. Variable-costing net income $ ta Fixed MOH deferred in ending inventory ta $ Absorption-costing net income $ ta Calculate the break-even point in sales units (pairs of skates) under the current cost structure. Break-even point units WHISPERING WINDSCorp. Income Statement Throughput Costing Production in units Sales in units $ $ 4 $ 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 $ Costs deferred in ending inventory $ Variable-costing net income $