Wildhorse Corp. is a manufacturer of specialty in-line skates. The operating results for 2022 are as follows: Units produced 19,300 pairs Units sold 17,500 pairs Selling price $225.00 per pair Production information: Direct materials $965,000 Direct labour 714,100 Variable manufacturing overhead 424,600 Fixed manufacturing overhead 810,600 Variable marketing costs 175,000 Fixed marketing costs 207,000 There was no beginning finished goods inventory. WILDHORSE Corp. Income Statement Month Ended December 31, 2022 Absorption Costing Production in units 19,300 Sales in units 17,500 Sales $ $ 3.937,500 Less: Cost of goods sold 4 Inventory, ending $ 0 Less : 2,914,300 Cost of goods sold : Less : Marketing costs Variable marketing costs Fixed costs Net income + $ WILDHORSE Corp. Income Statement-Variable Costing Month Ended December 31, 2022 Production in units Sales in units Sales $ Less : Variable cost of goods sold Variable cost of goods sold $ Contribution margin Less : Fixed costs Variable marketing costs + $ WILDHORSE Corp. Income Statement Throughput Costing Production in units Sales in units $ $ $ 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 $ $