ABC Software Solutions is evaluating its financial performance for the previous quarter. They need to:

• Evaluate SG&A expenses:
  • Salaries: $5,000,000
  • Marketing: $1,500,000
  • Administration: $800,000

• Assess Factory Overhead:
  • Server Maintenance: $300,000
  • Software Development Tools: $200,000

• Propose strategies to reduce factory overhead costs by optimizing software licensing agreements.