Little Company has provided the following information:

Selling price	$55	per unit
Cost of goods sold (all variable)	$20	per unit
Variable selling expense	$10	per unit
Total fixed selling expense	$800,000
Variable administrative expense	$5	per unit
Total fixed administrative expense	$400,000

If Little Company produces 250,000 units,

Gross margin Blank 1.

Contribution margin Blank 2