Nortel Company had the following data (in thousand dollars) for a given period.

Direct labor	$270
Fixed selling and administrative expenses	150
Variable manufacturing overhead	200
Direct materials	450
Sales	1,500
Operating income	100
Contribution margin	500

Compute the following: (20 pts.)

1. Manufacturing cost of goods sold
2. Gross profit
3. Variable selling and administrative expenses
4. Fixed manufacturing overhead costs

Break-even point in $