A company produces two products: FG$1$ and FG$2.$ Anticipated

production is shown here $($stated in units of Finished Goods$)$:

There are two Direct Materials used in producing the Finished

Goods. The quantities of Direct Materials expected to be used for

each Finished Good is as follows:

Further, the company has made the following estimates:

Which underlying t$-$account helps us set up a strategy for this

question?

minimum precision: ones

place