9-3:Potter Replica produces a specialty statue for sale to collectors. In 2017, Potters expected and actual output was 12,000 statues. Potter sold 10,000 statues at an average selling price of $425. Other information for Potter for 2017 is given below:

Direct materials $87.50 per unit

Variable manufacturing costs $50.00 per unit

Fixed manufacturing costs $62.50 per unit

Variable administrative costs $25.00 per unit

Calculate Potter Replicas cost per statue under (a) absorption costing, (b) variable costing, and (c) throughput costing. What is Potters throughput margin for 2017