When testing a company$$s cost accounting system, the auditor uses procedures that are primarily designed to determine that

a$.$ Quantities on hand have been computed based on acceptable cost accounting techniques that reasonably approximate actual quantities on hand.

b$.$ Physical inventories agree substantially with book inventories.

c$.$ The system is in accordance with generally accepted accounting principles and is functioning as planned.

d$.$ Costs have been properly assigned to finished goods, work$-$in$-$process, and cost of goods sold.