ABC Construction Company is analyzing project costs:

Category	Amount ($)
Project Revenue
- Estimated Total Revenue	$7,500,000
- Direct Costs	$4,500,000
SG&A Expenses
- Project Management Fees	$600,000
- Administrative Costs	$150,000

Requirements:

• Calculate the Project Gross Profit for ABC Construction Company.
• Determine the Project Net Profit.
• Recommend measures to improve project efficiency by 12% through enhanced project planning.
• Analyze the impact of improved efficiency on cash flow.