The is an audit procedure taken from an audit program. Identify the type of evidence for this procedure:

Divide individual manufacturing expenses by total manufacturing expenses and compare the results with those in previous years to check for unusual fluctuations.

Select one:

a.

inspection of asset

b.

analytical procedures

c.

confirmation

d.

inspection of documents

e.

inquiries

f.

reperformance

g.

recalculation

h.

observation