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Answer (A) is correct . Throughput costing, sometimes called supervariable costing, recognizes only direct materials costs as being truly variable and thus relevant to the calculation of throughput margin (throughput contribution). All other manufacturing costs are ignored because they are considered fixed in the short turn. For Antler’s single product, the throughput margin is therefore $90 ($150 selling price – $45 direct materials in Cutting – $15 direct materials in Finishing).

Answer (B) is incorrect because Labor, overhead, and selling and administrative costs are not considered in the calculation of throughput contribution.
Answer (C) is incorrect because Labor, overhead, and selling and administrative costs are not considered in the calculation of throughput contribution.
Answer (D) is incorrect because Labor, overhead, and selling and administrative costs are not considered in the calculation of throughput contribution.