Sandhill 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 $31,2025,$ Sandhill's break$-$even point was $$1\mathrm{.}35$ million. On sales of $$1\mathrm{.}50$ million, its GAAP income statement showed a gross profit of $$257,500,$ direct materials cost of $$500,000,$ and direct labor costs of $$605,000.$ The contribution margin was $$195,000,$ and variable manufacturing overhead was $$51,000.$

$($a$)$

Calculate the following:

Variable selling and administrative expenses. $

Fixed manufacturing overhead.

$

Fixed selling and administrative expenses.