During the audit of a manufacturing firm, you are performing ADA (Audit Data Analytics) based on the payroll file. You are examining the reasonability of deductions as a percentage of gross wages for the 12 months of the year and the results were summarized in the following scatter chart. Please interpret the visualization. Discuss any notable items you identified, potential causes, and further steps you would take.

Deductions as a % of gross wages 60.0% 50.0% 40.0% 30.0% 20.0% 10.0% 0.0% Months