During your audit of property and equipment, you review the following construction work order listing:

List the items you would select for additional audit followup and give your reasons for listing them.

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Work Amount Amount order no. Description authorized expended 3103 Construct branch sales office $38,000 $40,500 3104 Replace fence around plant 7,600 6,950 3106 Resurface parking lot 5,900 6,030 3107 Install additional boiler 18,000 38,100 3108 Construct addition to president's residence 16,000 26,500 3109 Install drapes and carpets in treasurer's 2,700 2,800 office