In Smith, Inc., Rachel Robertson wishes to use mean-per-unit sampling to evaluate the reasonableness of the book value of the accounts receivable of Smith, Inc. Smith has 9,500 receivable accounts with a total book value of $1,540,000. Robertson estimates the population's standard deviation to be equal to $26. After examining the overall audit plan, the auditors believe that the account's tolerable misstatement is $68,000 and that a risk of incorrect rejection of 5 percent and risk of incorrect acceptance of 10 percent is appropriate. Use Figure 9.8.