ABC Consulting Firm is reviewing its SG&A and overhead costs:

• Requirements:
  • Calculate SG&A expenses for the quarter:
    • Salaries: $300,000
    • Travel Expenses: $50,000
    • Office Supplies: $20,000
• Determine Factory Overhead:
  • Maintenance Costs: $10,000
  • Equipment Depreciation: $15,000

• Compare SG&A as a percentage of revenue with the previous year.
• Discuss the impact of overhead costs on service pricing and profitability.