Delta Corporation reported the following data for the current fiscal year:

Legal and consulting fees: $1,800,000

Office supplies: $600,000

Rent for office space: $3,200,000

Interest on long-term debt: $1,900,000

Loss on disposal of machinery: $400,000

Freight in: $1,800,000

Freight out: $1,700,000

Executive salaries: $1,900,000

Employee insurance: $900,000

Sales commission: $2,300,000

Research and development costs: $1,500,000

Marketing and promotional expenses: $1,200,000

The office space is used equally by the sales and administrative departments.

Requirements:

Calculate the total general and administrative expenses.

Determine the total sales and marketing expenses.

Compute the total expenses incurred by Delta Corporation for the fiscal year.

Identify the expenses that would be classified as operating expenses.