World Statues Produces a Specialty Statue Item Required:
A

World Statues produces a specialty statue item.The following information has been provided by management:
$\begin{array}{lr}\text { Actual sales } & 10,000 \text { units } \\\text { Budgeted production } & 12,000 \text { units } \\\text { Selling price } & \$ 425 \text { per unit } \\& \\\text { Direct material costs } & \$ 87.50 \text { per unit } \\\text { Fixed manufacturing costs } & \$ 62.50 \text { per unit } \\\text { Variable manufacturing costs } & \$ 50.00 \text { per unit } \\\text { Variable administrative costs } & \$ 25.00 \text { per unit }\end{array}$ Required:
a.What is the cost per statue if absorption costing is used?
b.What is the cost per statue if "super-variable costing" is used?
c.What is the total throughput contribution?