Requirement a. For each misstatement, state a control that should have prevented it from occurring on a continuing basis. Misstatement Recommended control Direct labor was unintentionally charged to job 620 instead of job 602 by the payroll clerk when they key-entered the labor distribution sheets. Job 602 was completed and the costs were expensed in the current year, whereas job 620 was included in work-in-process. Two employees take turns "punching in" for each other every few days. The absent employee comes in at noon and tells the supervisor that they had car trouble or some other problem. The supervisor does not know that the employee is getting paid for the time