Nike reported the following expenses:

• Raw materials: $22,000,000
• Store rent: $5,200,000
• Advertising campaigns: $8,300,000
• Office salaries: $6,000,000
• Freight costs: $3,500,000
• Legal fees: $2,200,000
• Insurance premiums: $2,900,000
• Research grants: $4,000,000

Requirements:

• Determine the cost of goods sold.
• Calculate the total marketing expenses.
• Identify the total administrative expenses.