Problem #2 The 8,000 accounts receivable of Miller Company have a total book value of $150,000. A CPA has selected and audited a sample of 100 accounts with a total book value of $1,900 and an audited value of $1,975. 9. Using the difference estimation technique, estimated total audited value of the population is: 10. Using the ratio estimation technique, the estimated total audited value of the population is: 11. Using the mean-per-unit estimation technique, the estimated total audited value of the population is