Joshua Co. has gathered the following information: Sales $ 124,000 Direct materials used 25,800 Direct labor 15,200 Fixed: Factory overhead 12,400 Selling expenses 4,200 Administrative expenses 8,600 Variable: Factory overhead 6,600 Selling expenses 8,800 Administrative expenses 4,600 Ending FG inventory was $3,500, and there are no other inventories. REQUIRED: (2 points each) Calculate: (a) Contribution margin, (b) Gross margin, (c) Total product (or manufacturing) cost, (d) Total period cost, (e) Cost of goods sold, and (f) Conversion costs (extra 1 point)