Glossier Images Inc., produces decorative statues. Management has provided the following information: Actual sales 30 comma 000 statues Budgeted production 53 comma 000 statues Selling price $ 48.00 per statue Direct material costs $ 7.00 per statue Variable manufacturing costs $ 3.50 per statue Variable administrative costs $ 5.85 per statue Fixed manufacturing overhead $ 4.80 per statue What is the cost per statue if throughput costing is used?