CompuDesk,Inc., makes an oak desk specially designed for personal computers.

The desk sells for $500.Data for last year's operations follow:

Sales (400 units)$200,000

Direct materials used 40,000

Variable manufacturing overhead 35,000

Fixed selling and administrative costs10,000

Direct labor30,000

Fixed manufacturing overhead50,000

Variable selling and administrative costs5,000

Required:(20 pts.)

1.Compute the total manufacturing cost of goods sold

2.Compute the gross margin or gross profit

3.Compute the contribution margin

4.Compute the operating income or loss

5.Compute the company's break-even point in number of units sold

6.Compute the company's break-even point in $ sales