Abbott Replica produces a specialty statue for sale to collectors. In 2017, Abbott's expected and actual output was 10,000 statues. Abbott sold

7,000 statues at an average selling price of $330.Other information for Abbott for 2017 is given below:

Direct materials $87.00 per unit

Variable manufacturing costs $45.00 per unit

Fixed manufacturing costs $68.00 per unit

Variable administrative costs $35.00 per unit

Calculate Abbott Replica's cost per statue under (a) absorption costing, (b) variable costing, and (c) throughput costing. What is Abbott's

throughput margin for 2017?