The Sharma Company provides you with the following miscellaneous data regarding operations in 20X9:

Gross profit ……………………………….. $ 40,000

Net profit …………………………………… 15,000

Sales ………………………………………. 120,000

Direct material used ……………………….. 35,000

Direct labor ………………………………… 25,000

Fixed manufacturing overhead …………….. 15,000

Fixed selling and administrative expenses … 12,000

There are no beginning or ending inventories.

Compute

(a) Variable selling and administrative expenses, 

(b) Contribution margin in dollars, 

(c) Variable manufacturing overhead,

(d) Break-even point in sales dollars, and 

(e) Manufacturing cost of goods sold.