4substantive testing (5%) Urban Innovate Tech Pty Ltd manufactures products for the renewal energy industry. In April 2023 it implemented a commercial costing solution to support the budget-conscious nature of its product designs. The recently adopted system replaced an ancient in-house system, which could no longer cope with the intricate and detailed manufacturing costing processes required for tender costings. The previous system also struggled to meet the company's extensive reporting needs. The new manufacturing costing system employs all manufacturing unit inputs to compute and generate a comprehensive database of all product costs and suggested sales prices. Furthermore, it seamlessly integrates with the general ledger each time there are movements in product inventory, including purchases, sales, wastage, and losses due to damaged stock. Required In preparation for the audit, outline: the broad categories of inventory you would expect to see in Urban Innovate Tech's accounts, the key assertion(s) at risk, your reasons for an expectation that substantive testing on inventory be undertaken, at least 4 substantive procedures to undertaken. \