Stephenson Corporation provides you with the following miscellaneous data regarding operations for 2012:

Break-even point (in sales dollars) ............................................$ 66,667
Direct materials used .....................................................................24,000
Gross margin ...................................................................................25,000
Contribution margin .......................................................................30,000
Direct labour ....................................................................................28,000
Sales ................................................................................................100,000

Variable manufacturing overhead 5,000

There are no beginning or ending inventories.

Compute 

(1) Tthe fixed manufacturing overhead,

(2) The variable selling and administrative expenses, and 

(3) The fixed selling and administrative expenses.