Spreadsheets are used to calculate project cost estimates. Totals for each cost category are then keyed into the job-costing system. What is the BEST control to ensure that data are accurately entered into the system? 

Answer options:

A. Reasonableness checks for each cost type
B. Validity checks, preventing entry of character data
C. Display back of project detail after entry
D. Reconciliation of total amounts by project

D