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 Goud is as follows:

Further, the compory has made the following estimates:

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

minimum precisianc ones place