The fоllоwing infоrmаtion pertаins to Q 4 аnd 5 below. Anime Replica produces a specialty statue for sale to collectors. In 2026, Anime Replica's expected and actual output was 17,000 statues. Anime Replica sold 11,900 statues at an average selling price of $240. Other information for Inara for 2026 is given below: Direct materials $90.50 per unit Other variable manufacturing costs $20 per unit Fixed manufacturing costs $60.00 per unit Variable administrative costs $30.00 per unit What is the product cost per statue under throughput costing?