Apex Corporation has reported the following expenses for the fiscal year:

Legal fees: $1,800,000

Office rent: $3,200,000

Interest on short-term loans: $2,100,000

Loss on equipment sale: $450,000

Freight in: $1,600,000

Freight out: $1,950,000

Senior management salaries: $2,200,000

Property insurance: $1,100,000

Sales staff salaries: $2,800,000

Research and development: $1,500,000

Marketing and promotional expenses: $1,800,000

The office space is shared equally between sales and production departments.

Requirements:

Calculate the general and administrative expenses.

Determine the total sales and marketing expenses.

Compute the total research and development expenses.

Identify non-operating expenses.

Compute the total operating expenses for Apex Corporation.