XYZ Hospital is conducting a financial evaluation for the current fiscal quarter. They need to:

• Evaluate SG&A expenses:
  • Administrative Salaries: $2,000,000
  • Facility Maintenance: $400,000
  • Medical Supplies: $300,000

• Determine Factory Overhead:
  • Equipment Depreciation: $250,000
  • Utilities and Cleaning Services: $150,000

• Recommend strategies to optimize SG&A expenditures and factory overhead costs by implementing cost-effective procurement practices.