c$)$ In connection with your examination of the financial statements of St Lucy Mattress Company for the year ended $31$ March $2013,$ you are reviewing the plans for a physical inventory count at the company's warehouse. The company assembles mattresses and other household items made with foam. The factory is next door and will continue to make products until $50$ clock on $31$ March $2013.$ There is also a warehouse in Bridgetown to serve the city merchants.

Required:

$($i$)$ List the principal procedures which the auditors should carry out when planning attendance at a company's physical count

$(4$ marks$)$

$($ii$)$ Describe the procedures which St Lucy Mattress Co$.$ should put in place to ensure that all inventory items are counted and that no item is counted twice.

$(4$ marks$)$