Co. X has 1,000 sales transactions and 10,000 cash disbursement transactions. The manager on the audit of Co. X tells you to select a simple random sample of 60 transactions to test sales and 60 to test cash disbursements, because he wants the same confidence level and tolerable error rate and because he heard that population size does not affect sample size. Is the manager correct?

A. No, the sample size for cash disbursements should be much larger than 60

B. No, the sample size for sales should be a bit lower, about 55

C. No, the sample size for sales should be much lower, about 6

D. Yes