ABC Construction Company is preparing a financial report:

• Compute Cost of Goods Sold (CGS) using direct materials costs of $1,000,000 and direct labor expenses totaling $500,000.
• Assess SG&A expenses, including project management fees of $80,000 and legal costs amounting to $20,000.
• Determine the Project Gross Margin and propose measures to streamline SG&A costs by 20% through lean management practices.