An auditor discovered that a client's accounts receivable turnover is substantially lower for the current year than for the prior year. this may indicate that
a. obsolete inventory has not yet been reduced to fair market value.
b. there was an improper cutoff of sales at the end of the year.
c. an unusually large receivable was written off near the end of the year.
d. the aging of accounts receivable was improperly performed in both years.

The smelting department of kiner company has the following production and cost data for november. production: beginning work in process 3,700 units that are 100% complete as to materials and 23% complete as to conversion costs; units transferred out 10,500 units; and ending work in process 8,100 units that are 100% complete as to materials and 41% complete as to conversion costs. compute the equivalent units of production for (a) materials and (b) conversion costs for the month of november.