The Joshua Company Has Gathered the Following Information There Were No Beginning or Ending Inventories

The Joshua Company has gathered the following information: $\begin{array}{ll}\text { Sales } & \$ 124,000 \\\text { Direct materials used } & 25,800 \\\text { Direct labor } & 15,200 \\\text { Fixed: } & \\\text { Factory overhead } & 12,400 \\\text { Selling exp enses } & 4,200 \\\text { Administrative expenses } & 8,600 \\\text { Variable: } & \\\text { Factory overhead } & 6,600 \\\text { Selling expenses } & 8,800 \\\text { Administrative expenses } & 4,600\end{array}$ There were no beginning or ending inventories. Calculate the following:
a. Contribution margin
b. Gross margin
c. Total product cost
d. Total period cost