Oriole Industries carries no inventories. Its product is manufactured only when a customers order is received. It is then shipped immediately after it is made. For its fiscal year ended October 31, 2020, Orioles break-even point was $1.33 million. On sales of $1.20 million, its income statement showed a gross profit of $228,000, direct materials cost of $401,000, and direct labor costs of $505,000. The contribution margin was $192,000, and variable manufacturing overhead was $50,000.

Calculate the following:

1.		Variable selling and administrative expenses.		$
2.		Fixed manufacturing overhead.		$
3.		Fixed selling and administrative expenses.		$