14. In the Brony's Bike case, a major area of concern is the increase in sales volume for 20X9, accompanied by a decrease in unit costs, an increase in the gross profit rate, and a decline in inventory turnover. The fact that the sales increase was not budgeted causes even greater concern. These abnormalities should prompt the auditors to raise questions about the existence, occurrence, and valuation/allocation assertions. The existence have been inflated; occurrence allocation relates to the reduced inventory unit costs and whether inventory costs were debited to other asset accounts (e.g., self constructed assets). More specifically, the auditors must determine whether inventories were on hand at 12/31/X9, whether sales actually occurred in 20X9, and whether the ending inventory carrying values include all inventoriable costs and whether other assertion in this instance, relates to inventories and whether quantities may relates to sales revenue and whether the transactions actually occurred; and valuation and asset accounts contain costs that should be charged to inventory or Select