The 1,000 accounts receivable of Baker Company have a total book value of $60,000 (average book value = $60 ). Wendy Duffo, Certified Public Accountant (CPA). has selected and atidited a sample of 50 accounts with the following mean values: 1. Book value of $58.00 2. Audited value of $5900. What is the estirsated lotal audited vahue using mean per-unit chissical vatiables sampling? Mumise choibe \$61.034. $59000 $61000 sin,000