A company manufactured and sold 1000 units during November. Selected data for this month follow: 

Sales 100,000$ 

Direct material used 21000 

Direct labor 16000

 Variable manufacturing overhead 13000 

Fixed manufacturing overhead 14000 

Variable selling and administrative expenses ? 

Fixed selling and administrative expenses ? 

Contribution margin 40,000 

Operating income 22,000 

Required: 

1- What were the variable selling and administrative expenses for November? 

2- What were the fixed selling and administrative expenses for November? 

3- What was the cost of goods sold during November? 

4- Assume that the fixed selling and administrative expenses for November amounted to $4000. 

a- What was the breakeven point in units for November?

b- How many units must be sold to earn a target operating income of $12000?