IBM reported the following expenses:

• Software development: $22,000,000
• Headquarters rent: $6,500,000
• CEO and executive salaries: $5,700,000
• Interest expense on loans: $2,900,000
• Sales department salaries: $4,800,000
• Marketing expenses: $6,100,000
• Insurance premiums: $2,400,000
• Office supplies: $1,200,000

Requirements:

• Calculate the total software development expenses.
• Determine the total marketing expenses.
• Identify the total administrative expenses.