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Victoria Square Cleaners Pty Ltd produces two cleaning products and sells them to industrial cleaning businesses. Budget estimates for the coming year are as follows. Finished goods Direct material Manufacturing overhead Additional information i. Estimated selling and administrative expenses for the forthcoming year are $12,400,500. ii. Victoria Square Cleaners' management accountants allocate manufacturing overhead using a predetermined rate based on the number of direct labour hours per unit of product. iii. Victoria Square Cleaners accounts for its inventories (both finished goods and raw materials) on a first in, first out (FIFO) basis