ABC Software Solutions is reviewing its financial data for the quarter:

• Calculate SG&A expenses, including salaries of $4,000,000 and administrative costs amounting to $600,000.
• Assess Factory Overhead, with software development costs totaling $150,000 and server maintenance expenses of $100,000.
• Determine SG&A as a percentage of total revenue and propose strategies to reduce factory overhead costs by 12% through cloud computing solutions.