Granduer Inc., produces decorative lawn ornaments. Management has provided the following information: Actual sales 35,000 statues Budgeted production 51,000 statues Selling price $48 per statue Direct material costs $7.20 per statue Variable manufacturing costs $3.50 per statue Variable administrative costs $5.95 per statue Fixed manufacturing overhead $4.80 per statue What is the cost per statue if throughput costing is used