The Gumey Hosiery Company provides you with the following miscellaneous data regarding operations in 2012:

Gross margin ..................................................................$ 20,000
Net income (loss) ..............................................................(5,000)
Sales .................................................................................100,000
Direct material used .........................................................35,000
Direct labour .....................................................................25,000
Fixed manufacturing overhead ......................................15,000
Fixed selling and administrative expenses ...................10,000

There are no beginning or ending inventories.

Compute 

(1) The variable selling and administrative expenses, 

(2) The contribution margin in dollars, 

(3) The variable manufacturing overhead, 

(4) The break-even point in sales dollars, and 

(5) The manufacturing cost of goods sold.