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Following Is the Result of Batch Control Totals on Employee

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Following is the result of batch control totals on employee Social Security numbers in a payroll processing transaction:
 Correct  Values  Entered  Values From  During  Masterfile  Processing 48735879648735879653491648753491648749837452649837452651487342051487342053419648753491648767848785367848785347123058947123058977194381583720158158\begin{array} { c c } \text { Correct } & \begin{array} { c } \text { Values } \\\text { Entered }\end{array} \\\text { Values From } & \text { During } \\\underline { \text { Masterfile } } & \underline { \text { Processing } } \\\hline 487358796 & 487358796 \\534916487 & 534916487 \\498374526 & 498374526 \\514873420 & 514873420 \\534196487 & 534916487 \\678487853 & 678487853 \\\underline { 471230589 } & \underline { 471230589 } \\\underline { \underline { 7719438158 } } & \underline { 3720158158 } \\\hline\end{array}
The difference in the control totals is 720,000.Which data entry control would best prevent similar data entry errors in the future?

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Definitions:

Variable Cost

Expenses that change in proportion to the amount of goods produced or the volume of sales.

Differential Analysis

A financial technique used to compare the costs and benefits of alternative business decisions.

Fixed Factory Overhead

Refers to the consistent costs associated with operating a production facility, which do not vary with the level of output, such as rent, salaries of managers, and depreciation of factory equipment.

Operating Expenses

Costs associated with the day-to-day operations of a business, excluding costs directly related to production.

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