Potter Replica produces a specialty statue for sale to collectors. In 2017, Potter's 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 material costs $87.50 per unit Variable manufacturing costs $50.00 per unit Fixed manufacturing costs Variable administrative costs $62.50 per unit $25.00 per unit Calculate Potter Replica's cost per statue under (a) absorption costing, (b) variable costing, and (c) throughput costing. What is Potter's throughput margin for 2017?