Note: I particularly need the answer to part B (1,2,3). Please include it in your answer. Thank you in advance!

AP11.2 (LO 2) Moderate Analytical procedures The following data was taken from the produc- tion and accounting records for Casuccio Manufacturing, Inc. Unaudited Audited Audited 2023 2022 2021 Operating Data Capacity in units 450,000 450,000 450,000 Production in units 450,000 400,000 300,000 Inventory in units 32,000 28,000 21,000 Financial Data ($000) Total revenues $ 35,200 $ 27,500 $ 21,200 Total assets $ 23,000 $ 19,500 $ 15,700 Accounts receivable, net $ 5,900 $ 4,300 $ 3,900 Bad debt expense $ 175 $ Accounts receivable written off $ 165 $ 125 $ 100 135 $ 105 Required a. Calculate the following ratios for 2023, 2022, and 2021: 1. Sales to total assets. 2. Sales to production. 3. Revenue per unit sold. 4. Accounts receivable growth to sales growth. 5. Uncollectible accounts expense to net credit sales. 6. Uncollectible accounts expense to accounts receivable written off. 7. Accounts receivable turnover in days. b. 1. Describe the implications of the resulting ratios for the auditor's audit strategy for the year 2023. 2. What specific assertions are likely to be misstated? 3. How should the auditor respond in terms of potential audit tests