Your client is a manufacturer of womens 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 clients 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: An example of an item that the auditor may want to examine is

A. 2,500 units $30,000.

B. 700 units $20,000.

C. 2,000 units $60,000.

D. 1,200 units $35,000.

Number of Units Sold v. Inventory Total Dollar Value January 2017 75K 70 65K 888 6 8 08998 55K o o o o oo 8 oo 8 50K Goo9 8 Goo Do 45K 40K Inventory $ per invoice 35K D 25K . 20K go 15K , 10 5K 0 100 200 300 400 500 600 700 800 900 1000 1100 1500 1600 1700 1800 1900 2000 2100 2200 2300 2400 2500 2600 1200 1300 1400 Inventory units