Samsung provided the following data for the year:

• Manufacturing labor costs: $20,000,000
• Warehouse rent: $3,500,000
• Sales commission: $4,200,000
• Product research costs: $5,800,000
• Legal consulting fees: $1,700,000
• Office utilities: $2,600,000
• Marketing expenses: $7,200,000
• Travel and entertainment: $1,800,000

Requirements:

• Identify the manufacturing expenses.
• Determine the amount classified as selling expenses.
• Calculate the total administrative expenses.