78 Audit tests have confirmed that the inventory counts are accurate and there are no purchases or sales cut-off errors. One of the company's factories was closed on 30 April 20X7. The plant and equipment and inventories were to be sold. By the time the audit work commenced in June 20X7, most of the inventory had been sold. You have instructed the audit junior to evaluate the valuation of the inventory related to the closing factory at the year end. The audit junior has sent you a list of planned audit procedures. Which of the audit procedures below are appropriate in auditing the valuation assertion for the inventory? [Select as many responses as you feel is appropriate.)