Required information {The following information applies to the questions displayed belowj 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 9.300 receivable accounts with a total book value of $1,530,000. Robertson estimates the population's standard deviation to be equal to $23. After examining the overall audit plan, the auditors believe that the account's tolerable misstatement is $69,000, and that a risk of incorrect rejection of 10 percent and a risk of incorrect acceptance of 15 percent are appropriate. Use Eigure 9.8. Required: a. Calculate the required sample size. (Do not round any division. Round other computations and the final answer to the next whole number.) Sample size accounts FIGURE 9.8 Risk Coefficients Incorrect Acceptance Coefficient 2.33 Incorrect Rejection Coefficient 2.58 2.00 1.96 1.64 1.68 Acceptable Level of Risk 1.0% 4.6 5.0 10.0 15.0 20.0 25.0 30.0 40.0 50.0 1.64 1.28 1.04 0.84 0.67 0.52 0.25 0.00 1.44 1.28 1.15 1.04 0.84 0.67 Assuming the following results: Book value of items in sample = $159 Average audited value of items in sample = $155 Standard deviation of sample = $28 b. Use the mean-per-unit method to: (Do not round any division. Round other computations and the final answers to the nearest whole value.) (1) Calculate the point estimate of the account's audited value. Fslimate of the maxxaunt's audited value (2) Calculate the projected misstatement for the population. Projected misstatement (3) Calculate the adjusted allowance for sampling risk. Adjusted allowance for sampling risk (4) State the auditors' conclusion in this situation (accept or reject). O Accept O Reject