Janice is performing dollar-unit-sampling in the audit of accounts receivable. Aria is 5%, the sample size is 60, and there are 4 overstatement deviations found in the sample. What would the incremental upper precision limits be for this sampling example?

A. 4.9, 7.7, 10.1, 12.4, 14.6

B. 4.9, 2.8, 2.4, 2.3, 2.2

C. 3.8, 6.3, 8.6, 10.8, 12.9

D. 3.8, 2.5, 2.3, 2.2, 2.1