Response to the following problem:
Each employee for the Gedding Manufacturing Co., a firm using a job-cost inventory costing method, must reconcile his or her total hours worked with the hours worked on individual jobs using a job time sheet at the time weekly payroll time cards are prepared. The job time sheet is then stapled to the time card.
Explain how you could test the direct labor dollars included in inventory as a part of the payroll and personnel tests.