Use the information provided below to answer questions 11 and 12. 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 11. The company's GROSS MARGIN was? 12. If $10,000 of the Manufacturing plant utility costs were fixed (and rest variable), then CONTRIBUTION MARGIN was