XYZ Motors is evaluating its quarterly performance:

• Calculate Cost of Goods Sold (CGS) for producing 1,000 vehicles with direct materials costs of $8,000,000 and direct labor expenses totaling $3,000,000.
• Evaluate SG&A expenses, including sales commissions of $400,000 and administrative salaries amounting to $200,000.
• Compute the Contribution Margin per vehicle and propose strategies to reduce factory overhead costs by 10% without compromising production efficiency.