ABC Construction Company is reviewing its project budgets:

• Compute Project Gross Profit for a commercial building project with estimated revenues of $5,000,000 and direct costs of $3,000,000.
• Assess SG&A expenses, including project management fees of $400,000 and administrative costs amounting to $100,000.
• Calculate the Project Net Profit and propose measures to improve project efficiency by 15% through subcontractor negotiations.
• Analyze the impact of improved project efficiency on cash flow.