In the given table, match the analytical procedure ratios on the left with their audit significance on the right. > a. b. C. d. P This ratio is useful in estimating the efficiency of the manufacturing process. This ratio is useful in estimating the efficiency of the manufacturing process. This ratio is useful in estimating the effectiveness of the manufacturing process. This ratio combined with knowledge of cost of sales can be useful in estimating current inventory levels. Finished goods produced to direct labor Finished goods produced to raw material used Inventory turnover days Product defects per million