Which of the Following Is an Analytical Procedure to Determine

Which of the following is an analytical procedure to determine if there is idle equipment or equipment that was disposed of but not written off?

A) Compare depreciation expense divided by gross equipment cost with previous years.
B) Compare gross manufacturing cost divided by some measure of production with previous years.
C) Compare accumulated depreciation divided by gross equipment cost with previous years.
D) Compare annual repairs and maintenance accounts with previous years.