The Peterson Company incurred the following revenue and costs in the month of May:

Sales Revenue $57,000

Direct materials $12,000

Variable Selling costs $5,000

Direct labor paid $9,000

Manufacturing plant utility costs $19,000

Fixed Advertising costs $2,000

The companys GROSS MARGIN was?

If $10,000 of the Manufacturing plant utility costs were fixed (and rest variable), then CONTRIBUTION MARGIN was?