Sunland 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 , Sunland's break-even point was $1.34 million. On sales of $1.50 million, its GAAP income statement showed a gross profit of $227,500, direct materials cost of $525,000, and direct labor costs of $630,000. The contribution margin was $165,000, and variable manufacturing overhead was $49,000. (a) Calculate the following: 1. Variable selling and administrative expenses. $ 2. Fixed manufacturing overhead. $ 3. Fixed selling and administrative expenses. $