The Gomez Hosiery Company provides you with the following miscellaneous data regarding operations in 1998:

Gross Margin = $15,000

Net Loss= (10,000)

Sales= 100,000

Direct Material used= 35,000

Direct labor= 25,000

Fixed manufacturing overhead= 20,000

Fixed SGA= 10,000

There are no beginning or ending inventories

Compute the following:

1. Variable SGA

2. Contribution margin in dollars

3. Variable manufacturing overhead

4. Break-even point in sales dollars

5. Manufacturing COGS