Harry Potter Corporate produces a specialty magic wand for sale to Hogwarts students. In 2021, HP's expected, and actual output was 17,000 wands. HP sold 13,600 wands at an average selling price of $330. Other information for Harry Potter for 2021 is given below: Direct Materials $83 per unit Variable Manufacturing Costs $60 per unit Fixed Manufacturing Costs $64 per unit $40 per unit Variable Administrative Costs So, you are asked to calculate Harry Potter Corp.'s manufacturing cost per wand under the following requirements: 1) Absorption costing. 2) Variable costing. 3) Throughput costing. 4) What is Harry Potter's throughput margin for 2021