1. ABC Manufacturing Inc. is assessing its financial performance for the fiscal year. They need to:
   • Calculate SG&A expenses:
     • Salaries: $600,000
     • Marketing: $80,000
     • Administrative: $150,000
2. Analyze Factory Overhead:
   • Indirect labor: $60,000
   • Utilities: $25,000

• Propose strategies to reduce factory overhead costs by 10% without affecting production quality.