Instructions(a) Calculate the following:(1) Variable selling and administrative expenses.(2) Fixed manufacturing overhead.(3) Fixed selling and administrative expenses.(b) Ignoring your answer to part (a) assume that fixed manufacturing overhead was $100000 and the fixed selling and administrative expenses were $80000. The marketing vice president feels that if the company increased its advertising sales could be increased by 25%. What is the maximum increased advertising cost the company can incur and still report the same income as before the advertising expenditure? (CGA adapted)