Oriole 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, Oriole's break-even point was $1.33 million. On sales of $1.50 million, its GAAP income statement showed a gross profit of $272,500, direct materials cost of $500,000, and direct labor costs of $600,000. The contribution margin was $210,000, and variable manufacturing overhead was $50,000.

a. Calculate the following:

1. Variable selling and administrative expenses

2. Fixed manufacturing overhead

3. Fixed selling and administrative expenses.