Glossier Images Inc., produces decorative statues. Management has provided the following information: Actual sales 34,000 statues Budgeted production 53,000 statues Selling price $46 per statue Direct material costs $7.50 per statue Variable manufacturing costs $3.60 per statue Variable administrative costs $5.85 per statue Fixed manufacturing $4.80 per statue overhead What is the cost per statue if throughput costing is used? A. $21.75 B. $7.50 C. $16.95 OD. $11.10 A product costs $200 to manufacture and $10 to market and $20 to distribute (ship to customers.) R&D costs are allocated at $50 per unit. Based on a targeted rate of return, manager uses a mark - up of 50%. What is the markup component based on a Cost - Plus pricing approach? O A. $115 OB. $140 OC. $100 D. $105