The article provides information on ABC Cleaning Services in Australia, including its vision, mission, standard cost, master budget, and more. The agency provides cleaning services to upper-class residential areas in Australia and uses advanced accessories to clean the floor. The target market is affluent individuals and working couples who cannot afford to spend time cleaning. The article also includes tables on direct material cost, direct labor cost, and estimated overhead cost. The budgeted statement of profit and loss is also provided. The article concludes with a reflection on the assignment.