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The direct cost of sales of Pudsey Co, a chain of toy shops, has significantly decreased during the year. Which of the following points raised by the auditors might explain this? A. Inventory count instructions prepared by the directors for use of staff failed to ensure that inventory in transit between shops was included in the year-end count. B. Incorrect inventory-count procedures noted at the time of the year-end count revealed that certain items were being counted more than once. C. Most of the shops in the chain prematurely implemented a list of increased sale prices, which had been circulated a month before the year-end, but were not due to come into effect until the following financial year. D. Part-time shop assistants' wages which had previously been treated as an indirect cost in the statement of profit or loss had been correctly accounted for in the year under review. |