Tall Statues Inc. produces wood statues. Management has provided the following information: Actual sales 30,000 statues Budgeted production 50,000 statues Selling price $46.00 per statue Direct material costs $6.90 per statue Variable manufacturing costs $3.45 per statue Variable administrative costs $5.75 per statue Fixed manufacturing overhead $4.60 per statue

What is the cost per statue if throughput costing is used