The accounting firm of Johnson and Johnson has decided to design a nonstatistical sample to examine the accounts receivable balance of Francisco Fragrances, Inc., at October 31. As of October 31, there were 1,500 accounts receivable accounts with a balance of $5.5 million. The accounts receivable population can be segregated into the following strata:

Number and Size of Accounts			Book Value of Stratum
10 accounts >	$	50,000	$	750,000
440 accounts >	$	5,000		3,000,000
1,050 accounts <	$	5,000		1,750,000

Jonathan L. Gren, senior-in-charge of the audit, has made the following decisions: