Question 11 Not yet answered Marked out of 1.00 P Flag question You are using analytical procedures to verify direct labour costs. Which of these information sources would be considered the least reliable to use to establish an expected amount? Select one: a. The production manager's personal forecast of annual production hours. b. Budgeted direct labour hours from the master budget, which was approved by the Board of Directors c. Prior year's average monthly production hours, obtained from the prior-year audit working papers. d. Industry averages obtained directly from a verified government website