Jimmy produces a specialty statue item. The following information has been provided by management:

Actual sales 10,000 units

Budgeted production 12,000 units

Selling price $425 per unit

Direct material costs $87.50 per unit

Fixed manufacturing costs $62.50 per unit

Variable manufacturing costs $50.00 per unit

Variable administrative costs $25.00 per unit

Required:

a. What is the cost per statue if absorption costing is used?

b. What is the cost per statue if "super-variable costing" is used?

c. What is the total throughput contribution?