Compute the unknowns:

Sales..................... $ 100,000

Direct materials used.............. 29,000

Direct labor.................. 10,000

Variable selling and administration expenses...... 16,000

Fixed manufacturing overhead........... 30,000

Fixed selling and administration expenses...... 9,000

Gross profit................... ?

Opening material inventory............ 3,000

Closing material inventory ............10,000

Variable manufacturing overhead......... ?

Purchase of direct material............ ?

Cost of goods manufactured........... ?

Net income ..................1,000

There is no opening or closing finished goods or work- in- process inventory.