Part A Below are the initial 20 items from the population of inventory items for Saturn Ltd: Population item Amount Population item 11 12 Amount (S) 425 ($) 1,890 6,250 825 22,110 16,225 1,000 1 2 3 11,895 3,270 1,150 975 910 2,465 4,220 735 1,760 13 14 4 15 16 6. 7 770 17 5,725 9,130 7,755 8 9 10 18 19 20 The total of the inventory account is $2,000,000, consisting of 500 items. A sample of 100 items is to be selected with a random start of 4. The tolerable error is set at $100,000. Required: (a) Using traditional systematic sampling, which inventory items will be the first 3 included in the sample? Show all calculations. (2 marks) (b) Using Dollar Unit Sampling (DUS) with selection by a systematic sampling technique, which inventory items will be the first 3 included in the sample? Show all calculations. (3 marks) (c) If the total amount for the samples is $1,700,000 and the misstatement found in the samples is $80,000, explain whether the inventory balance is materially misstated. Show all calculations. (2 marks) (d) What possible courses of action can you take for your results in part (c)? (2 marks)