Please answer my questions that I attached to word document.

1. On financial statement audits, it is required that the auditors obtain an understanding of internal control, including: a. Whether it has been implemented (placed in operation). b. Its operating effectiveness. c. Performing tests of controls for all material controls. d. Its ability to provide reasonable assurance. 2. Department A had 1,000 units in Work in Process that were 60% completed at the beginning of the period at a cost of $7,000. 4,000 units of direct materials were added during the period at a cost of $8,200. 4,500 units were completed during the period, and 500 units were 40% completed at the end of the period. All materials are added at the beginning of the process. Direct labor was $28,700 and factory overhead was $4,510. The cost of the 500 units in process at the end of the period if the firstin, firstout method is used to cost inventories was: Select one: a. $3,240 b. $5,175 c. $2,569 d. $2,645 3. If 30,000 units of materials enter production during the first year of operations, 25,000 of the units are finished, and 5,000 are 50% completed, the number of equivalent units of production would be 28,500. True False 4. Gilbert Corporation had 25,000 finished units and 8,000 units were 35% complete. The equivalent units totaled 30,200. Select one: True False