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.

Calculate: (a) Contribution margin, (b) Gross margin, (c) Total product cost, (d) Total period cost, (e) Cost of goods sold, and (f) Conversion costs