34 Jim is performing the following auditing procedures related to revenues: (1) obtaining production records of physical quantities sold and calculating an estimate of total sales dollars based on average selling prices and (ii) comparing revenue dollars and physical quantities with prior-year data and industry economic statistics. Which types of evidence-gathering procedures is Jim using? Multiple Choice O (1) Observation, (il) confirmation O (1) Recalculation/reperformance; (i1) analysis O (1) Recalculation/reperformance; (ii) inspection (vouching) O (1) Analysis; (i1) analysis