ABC Pharmaceuticals is conducting a financial review. They need to:

• Evaluate SG&A expenses:
  • Research and Development: $1,500,000
  • Sales and Marketing: $800,000
  • Administrative: $400,000

• Determine Factory Overhead:
  • Laboratory Equipment Maintenance: $120,000
  • Utilities: $60,000

• Propose strategies to optimize factory overhead costs by implementing energy-efficient technologies.