Blossom Industries carries no inventories. Its product is manufactured only when customers order is received. It is then shipped immediately after it is made. For its fiscal year ended October 31, 2025. Blossoms break-even point was $1.3 million. On Sales of $1.5 million, its GAAP income statement showed a gross profit of $242,500, direct materials cost of $510,000, and direct labor cost of $630,000. The contribution margin was $180,000, and variable manufacturing overhead was $48,000. Calculate the following: 1. Variable selling and administrative expenses. 2. Fixed manufacturing overhead. 3. Fixed selling and administrative expenses