1.discuss with mangement that the contribution of the completion distribute to the wipand assess its reasonable. 2.Obtain a sample of count sheetagree the cost of $450 to the supporting documentationand agree the raw material cost to the purchase invoicelabour cost to the time sheetand production overhead allocation of the nature . 3.Discuss with management about the estimated selling price of $90000 to assess its reasonable 4.Review the year end inventory daysand compare it to the pre year endto investigate if there are any significant changes. 5.Review the note in the disclosure in the fs to ensure that the inventory records are comply with relevant policy. 6.Select a sample of inventory sheet to apply a physical inventory count to ensure the inventory are correctly record in the company.