XYZ Tech Solutions is assessing its financial metrics:

• Calculate SG&A costs, including salaries and benefits of $1,500,000 and marketing expenses totaling $300,000.
• Evaluate Factory Overhead, with server maintenance costs amounting to $50,000 and office rent expenses of $100,000.
• Analyze the Return on Investment (ROI) from SG&A expenditures and recommend strategies to reduce factory overhead by 8%.