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C is corrent because if the firm has a standard commission rate, the commission expense would be directly related to the sales revenue. Therefore, this would be a reliable analytical procedure.
A is incorrect because the FICA tax liability would not be directly related to total payroll costs. Thus, this would not be a reliable analytical procedure.
B is incorrect because depreciation expense would not be determined this way. Therefore, this is not an analytical procedure.
D is incorrect because the interest expense, including imputed interest, may not be directly related to the year-end prevailing interest rate. Thus, interest expense could not be verified in this manner.