AP$11\mathrm{.}2($LO$2)$ Moderate Analytical procedures The following data were taken from the production and accounting records for Cascocio Kasuluctuy

$\backslash$table$[[,$Unaudited $2026,$Andited $2025,$Audited $2024],[$Operating Data$],[$Capacity fe units,$450,000,450,000,450,000],[$Production in units,$450,000,400\mathrm{.}000,300\mathrm{.}000],[$Inventory in units,$32,000,28,000,21,000],[$Fianancial Data $(5000)],[$Total revenues,$$35,200,527\mathrm{.}500,$$$21\mathrm{.}200],[$Total assets,$23,000,19\mathrm{.}500,15,700],[$Actounts recelvable, net,$5,900,4\mathrm{.}300,3\mathrm{.}900],[$Bad debt expense,$175,135,165],[$Accounts recelvable written off,$165,125,100]]$

Required

a$.$ Calculate the following ratios for $2026.2025,$ and $2024.$

Sales to total assets.

Sales to production.

Rewemae per unit sold.

Accounts recelvable growth to sales growth

Uncollectible accounts expense to net credit sales.

Uncollectible accounts expense to accousts recelvable written off.

Accounts recelvable turnover in digs.

b$.1.$ Describe the implications of the resulting ratios for the audinor's avdit atrateg for $2026$

What specific assertions are likely to be misotated?

How should the auditor respond in terms of potential andit tests?