XYZ Tech Company is analyzing its SG&A and factory overhead expenses:

• Requirements:
  • Calculate SG&A costs for the year:
    • Salaries and Benefits: $2,000,000
    • Advertising Expenses: $500,000
    • Legal Fees: $100,000
• Determine Factory Overhead:
  • Machine Maintenance: $150,000
  • Facility Rent: $200,000

• Assess the efficiency of SG&A spending using Return on Investment (ROI).
• Propose strategies to streamline factory overhead costs while maintaining operational efficiency.