All Northeast Southwest Mid-Central Stores RegionRegion Region $736,000$840,000 $760,000 $630,000 $375,000 $420,000 $325,000 $395,000 17 1,550 $137000 152.000 $140.000$122,000 $98,000 $102.000 $82,000 $112,000 $238,000 $285,000 $320,000 $115,000 Average sales per store Average cost of goods sold per store Number of stores 48 13 18 Average square feet per store 1,800 2,200 1,850 Average sales per fulltime employee Average wage related expense per store Average net profit contribution per store An auditor performs analytical procedures that involve comparing the gross ma years. The auditor notes a significant increase in the gross margin at one division. The auditor do methods, or divisional management during the year. Based on the above information, the most lik rgins of various di O An understatement of year-end accounts receivable O An overstatement of year-end inventoy O An increase in the number of competitors selling similar products O A decrease in the number of suppliers of the material used in manufacturing the product