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Which one of the following statements about costs of sales and operations plans is BEST?

A) Overtime wages are typically 50% of regular time wages, exclusive of fringe benefits. B) The cost of capital is not generally included in the inventory-holding cost. C) Fringe benefits, which are a part of regular-time costs, do not typically include health insurance and paid vacations. D) Hiring costs include the costs of advertising jobs, interviews, training programs for new employees, and initial paperwork.

Consideration of risk factors and materiality is most associated with which audit stage?

A) Collection of audit evidence. B) Communication of audit results. C) Audit planning. D) Evaluation of audit evidence.