Sony reported the following financial data:

• Cost of raw materials: $12,000,000
• Factory rent: $4,000,000
• Advertising costs: $6,000,000
• Depreciation on office equipment: $1,500,000
• Officers' salaries: $4,500,000
• Freight in: $2,000,000
• Freight out: $1,500,000
• Insurance: $2,700,000

Requirements:

• Calculate the cost of goods sold.
• Determine the total administrative expenses.
• Identify the total selling expenses.