Which of the following is not a disadvantage of monetary-unit-sampling?

a. It may be difficult to select samples from large population without computer assistance.

b.The total misstatement bounds resulting when misstatements are found may be too low to be useful to the auditor.

c.The total misstatement bounds resulting when misstatements are found may be too high to be useful to the auditor.

d.Each of the above is a disadvantage.