Cherokee Incorporated is a merchandiser that provided the following information:

Amount Number of units sold 12,000

Selling price per unit $ 15

Variable selling expense per unit $ 2

Variable administrative expense per unit $ 1

Total fixed selling expense $ 21,000

Total fixed administrative expense $ 15,000

Beginning merchandise inventory $ 8,000

Ending merchandise inventory $ 24,000

Merchandise purchases $ 89,000

Sales		180,000
Cost of goods sold		73,000
Gross margin		107,000
Selling and administrative expenses:
Selling expenses	???
Administrative expenses	???
		???
Net operating income		???

Sales		$180,000
Variable expenses:
???	???
Selling expenses	24,000
Administrative expenses	12,000
		???
Contribution margin		???
Fixed expenses:
Selling expenses	21,000
Administrative expenses	15,000
		???
Net operating income		???