Please select the correct statement.

a.

The most accurate record for a job profitability analysis will be achieved using the proration based on the total amount of indirect costs allocated before proration as end of year adjustment.

b.

The most accurate record for a job profitability analysis will be achieved using the proration based on total closing balances before proration as end of year adjustment.

c.

The most accurate record for a job profitability analysis will be achieved using the year-end write-off to cost of goods sold as end of year adjustment.

d.

The most accurate record for a job profitability analysis will be achieved using the adjusted allocation rate approach as end of year adjustment.