ABC Pharma Inc. is conducting a financial review:

• Determine SG&A expenses, such as research and development costs of $1,200,000 and marketing expenditures totaling $500,000.
• Assess Factory Overhead, including laboratory equipment maintenance costs of $80,000 and utilities expenses amounting to $30,000.
• Analyze the impact of SG&A costs on Earnings Before Interest, Taxes, Depreciation, and Amortization (EBITDA) and recommend strategies to optimize factory overhead by 5%.