Please show work:

Question 3: Projection on Cost of goods sold:

Assuming a company is expected 75,000 unites sold and expected direct cost per unit is $2.75. What is projection on cost of goods sold?

Question 4: Projection on salaries and Administrative expenses:

If the sale revenue to be 800,000 and S&D expenses are budget to be 3% of sale. What is the S&D expenses projection?