The following is ABC Company's Income Statement: Revenue $83,000 Cost of Goods Sold $29,000 Gross Margin $54,000 Selling & Administrative Expenses $15,000 Net Income $39.000 All of ABC Company's period costs are fixed. ABC Company's Contribution Margin is $79,000. How much of the product costs are variable? $68,000 $25,000 $43,000 $4,000