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The auditors have sampled 100 accounts from a population of 500 accounts receivable. The sample items have a mean book value of $171 and a

The auditors have sampled 100 accounts from a population of 500 accounts receivable. The sample items have a mean book value of $171 and a mean audited value of $174. The book value in the population is $167,000. What is the estimated audited value of the population using the mean-per-unit method?

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