a. Net income before tax is the most common base used to determine the preliminary judgment about materiality because

Because of the risk associated with the net income before taxes.

Explanation:

Because of the risk associated with the net income before taxes.

Net Income before tax is the net income of a company before it's tax expense and that of it's interest expenses are deducted or subtracted.

The net income before tax is also used in analyzing the performance of a company's most important operations excluding the costs of the capital structure and also the cost of it's tax expenses which does have effects on the profit.

urban company reports the following information regarding its production cost: units produced 37,000 units direct labor $ 30 per unit direct materials $ 35 per unit variable overhead $ 237,000 in total fixed overhead $ 127,000 in total

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