What evidence does the auditor gather to verify managements determination of the level of overhead that is absorbed into the cost of inventory? (Several choices may be correct.)

A) Volume of sales predicted by the sales team.

B) Volume of production the facility is intended to achieve based on management prediction.

C) Budgeted selling and administration costs for the future.

D) Budgeted production activity for the future.

E) Actual production activity levels achieved in the past.