XYZ Tech Co. is analyzing its financial performance for the year. They need to:

• Calculate SG&A costs:
  • Salaries and Benefits: $2,500,000
  • Advertising: $600,000
  • Legal Fees: $120,000

• Evaluate Factory Overhead:
  • Server Maintenance: $180,000
  • Office Rent: $220,000

• Propose cost-cutting measures to reduce factory overhead costs by optimizing office space utilization.