[Solved] It's important to know that when you compress a picture, you change the amount of detail in the picture, but it will still appear the same to the naked eye. Selling and Administrative Expense Budget: A detailed plan that estimates the selling and administrative expenses of a business for a specific period. Budgeted Sales: The projected amount of sales, in units or currency, expected to be achieved in a specific period, as determined by a company's budget. Predetermined Overhead Rate: An estimated rate used to allocate manufacturing overhead to individual products or job orders, calculated before the accounting period begins. Direct Labor-Hour: The total amount of time spent by workers directly involved in the production of goods or services, often used in cost accounting.