Cost audit for Materials covers : 

(A) Goods inward procedure.

(B) Methods of calculating standard cost variance.

(C) Classification of overhead.

(D) Accounting for scrap, wastage, materials transfers

(E) Accounting treatment of under or over absorption 

Choose the most appropriate answer from the options given below:

1
(A), (D) only
2
(A), (E) only
3
(A), (B) only
4
(E), (C) only

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