Population Size = 10,000 items Book value = $8,000,000 Tolerable misstatement = $300,000 Sample (mean-per-unit estimation method results) Size = 100 items. Average book value of sample items = $795 Allowance for sampling risk = $200,000 Projected misstatement = $100,000 overstatement The estimated total audited value of the population equals: Multiple Choice $7,680,000. $7,780,000. $7,900,000. $7,950,000