ABC Consulting Firm is evaluating its quarterly operational costs. They need to:

• Calculate SG&A expenses:
  • Salaries: $400,000
  • Travel: $60,000
  • Office Supplies: $15,000

• Determine Factory Overhead:
  • Maintenance: $20,000
  • Equipment Depreciation: $25,000

• Propose strategies to optimize factory overhead costs by outsourcing non-core activities.