Apple Inc. provided the following financial information for the fiscal year:

• Advertising costs: $3,000,000
• Research and development: $5,500,000
• Lease expense for retail stores: $7,200,000
• Depreciation on manufacturing equipment: $4,100,000
• CEO's salary: $3,800,000
• Interest expense on bonds: $2,500,000
• Shipping costs: $1,700,000
• Rent for headquarters: $6,300,000

Requirements:

• Calculate the total operating expenses.
• Determine the total non-operating expenses.
• Find the amount classified as administrative expenses.