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Hello, https://www.coursehero.com/u/file/13843599/Accounting-for-Overheads-Tutorial-Questions-1/?justUnlocked=1#question I need answers for question 12 Please, help me

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https://www.coursehero.com/u/file/13843599/Accounting-for-Overheads-Tutorial-Questions-1/?justUnlocked=1#question

I need answers for question 12

Please, help me

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