XYZ Supermarket Chain is assessing its financial performance for the fiscal year. They need to:

• Calculate Cost of Goods Sold (CGS):
  • Beginning Inventory: $2,000,000
  • Purchases: $10,000,000
  • Ending Inventory: $1,200,000

• Evaluate SG&A expenses:
  • Salaries and Wages: $2,500,000
  • Advertising: $1,000,000
  • Rent and Utilities: $600,000

• Recommend strategies to reduce SG&A costs by implementing digital marketing initiatives.