Stober Company produces a specialty item. Management has provided the following information:

Actual sales	60,000 units
Budgeted production	50,000 units
Selling price	$40.00 per unit
Direct material costs	$10.00 per unit
Variable manufacturing overhead	$3.00 per unit
Variable administrative costs	$5.00 per unit
Fixed manufacturing overhead	$4.00 per unit

1. What is the cost per statue if throughput costing is used?

A) $22.00
B) $19.00
C) $15.00
D) $10.00

2. What is the total throughput contribution?

A) $1,500,000
B) $1,620,000
C) $1,380,000
D) $1,800,000