32. The CPA firm is auditing Hagopian, Inc. The company is a manufacturer. It manufactures laptops and ships them to stores. The company had a good year, with (unaudited) $1,000,000 in accounts receivable at year-end. Bizayeva decides to test managements assertion of the existence of this amount of accounts receivable by using Monetary Unit Sampling and IDEA. Bizayeva decides, based on last years audit, on a 70% confidence level). Bizayeva expects the accounts receivable are misstated by $10,000. Bizayeva decides that a misstatement of as much as $100,000 is tolerable, for accounts receivable to be regarded as materially correct. What is the required sample size? Shoe calculation