Assume that you have selected the following nonstatistical sample for selecting accounts receivable for confirmation. The total book value of the population is $9,000,000, and tolerable misstatement is $350,000. You have decided to audit every item over $50,000 and randomly select items in two groups under $50,000, as the following shows. You selected the following sample. Nn Book Value of Book Value of Audit Value Stratum " Stratum Sample of Sample > $50,000 20 20 $3,000,000 $3,000,000 $2,948,000 $50,000 > x > $5,000 100 30 3,000,000 1,000,000 970,000