Weber Company Began Operations at the Start of the Current

Weber Company began operations at the start of the current year, having a production target of 60,000 units. Actual production totalled 60,000 units, and the company sold 95% of its manufacturing output at $50 per unit. The following costs were incurred:
$\begin{array}{|l|r|}\hline{ \text { Manufacturing: } } \\\hline \text { Direct materials used } & \text { S240,000 } \\\hline \text { Direct labor } & 480,000 \\\hline \text { Variable manufacturing overhead } & 360,000 \\\hline \text { lixed manufacturing overhead } & 600,000 \\\hline \text { Selling and administrative: } & \\\hline \text { Variable } &180,000 \\\hline \text { Fixed } & 630,000 \\\hline\end{array}$ Required:
A. Assuming the use of variable costing, compute the cost of Weber's ending finished-goods inventory.
B. Compute the company's contribution margin. Would Weber disclose the contribution margin on a variable-costing income statement or an absorption-costing income statement?
C. Assuming the use of absorption costing, how much fixed selling and administrative cost would Weber include in the ending finished-goods inventory?
D. Compute the company's gross margin.