Crane Industries carries no inventories. Its product is manufactured only when a customer's order is received. It is then shipped immediately after it is made. For its fiscal year ended October $31,2025,$ Crane's break$-$even point was $$1\mathrm{.}38$ million. On sales of $$1\mathrm{.}50$ million, its GAP income statement showed a gross profit of $$257,500,$ direct materials cost of $$501,000,$ and direct labor costs of $$610,000.$ The contribution margin was $$195,000,$ and variable manufacturing overhead was $$48,000.$

$($a$)$

Calculate the following:

$1.$ Variable selling and administrative expenses.

$

$26000$

$2.$ Fixed manufacturing overhead.

$

$3.$ Fixed selling and administrative expenses.