When manufacturing labour affects inventory valuation, a knowledgeable manager should approve wage rate allocations to make sure that labour is distributed to the proper accounts. Which of the following controls helps to prevent error in the resulting job costing?

Question $25$ options:

comparison of wage rates to the authorized payroll master file

independent comparison of the approved amounts to the data entered

continuity check of the payroll cheque numbers issued

reconciliation of gross pay on the payroll register with gross pay according to the payroll master file