XYZ Motors is evaluating costs for a new vehicle model:

Category	Amount ($)
Cost of Goods Sold
- Direct Materials	$3,500,000
- Direct Labor	$1,800,000
- Manufacturing Overhead	$1,200,000
SG&A Expenses
- Sales and Marketing	$2,000,000
- Administrative	$500,000

Requirements:

• Calculate the Cost of Goods Sold (CGS) for producing 1,200 units.
• Determine the Contribution Margin per unit.
• Propose strategies to reduce manufacturing overhead costs by 10% through technology upgrades.
• Analyze the impact of reduced overhead costs on profitability.