An auditor is determining the appropriate sample size for testing inventory valuation using MUS. The population has 3,140 inventory items valued at $19,325,000. The tolerable misstatement is $575,000 at a 10 percent ARIA. No misstatements are expected in the population. Calculate the preliminary sample size. Select the formula, then enter the amounts and calculate the sample size. (Abbreviation used: TM = tolerable misstatement. Enter amounts in the formula to two decimal places, X.XX. Round the sample size up to the nearest whole amount as needed.) (Click the icon to view the table for determining the confidence factor.) Confidence Factor TM as Percentage of Population Value = Sample Size = REAL