Your client is a manufacturer of women’s clothing. The company manufacturers everything from shorts and t-shirts to professional and formal attire for women. The visualization titled “Number of Units Sold v. Inventory Total Dollar Value January 2017” presents the client’s invoice data for January 2017. The client sells to a variety of customers including department stores, online retailers, and smaller boutiques. These data are part of your preliminary analytical procedures.

Question:

What does it mean for the dots that are not close to the other dots?

A. It doesn’t mean anything. Different customers have different prices.

B. The auditor may want to investigate those items.

C. Those customers paid more.

D. Those customers got a special deal.
 

Number of Units Sold v. Inventory Total Dollar Value January 2017 75K 70K 00 88 65K 60K 00 g00 55K 800 50K 900 45K 40K 8o 35K 30K 25K 20K 15K 10K 5K OK 100 200 300 400 500 600 700 800 900 1000 1100 1200 1300 1400 1500 1600 1700 1800 1900 2000 2100 2200 2300 2400 2500 2600 Inventory units 00 % 00 8 O o 00 8 oo O o o 00 0 o 00 o O o o 00 O o o o O o o co Inventory $ per invoice