12) You firm produces a specialty item. The management has provided the following information: Actual sales Budgeted production Selling price 120,000 units 90,000 units $50.00 per unit Direct raw material costs Variable MOH Variable administrative costs Fixed MOH $15.00 per unit $4.00 per unit $6.00 per unit $5.00 per unit What is the cost per unit if throughput costing is used