Choice "A" is correct. In a reasonableness test, data in two or more fields are checked for consistency. Comparing overtime hours in the current period to a prior period is one type of reasonableness test.
Choice "d" is incorrect. A range test identifies amounts that fall outside a predetermined range.
Choice "b" is incorrect. A test of details is one in which specific details are evaluated, whereas in a reasonableness test, two different fields are compared. A test of details with respect to overtime hours might involve looking at time sheets for that week, for example.
Choice "c" is incorrect. A category test is not a commonly used term when discussing application controls.