You are a staff auditor and you are testing the following control: A sale is recorded only if there is the corresponding shipping document. You are making a statistical sample of payments to be tested. Some relevant information is provided to you by your senior and is as follows:

-- Total number of sales transactions that took place in 2021: 1 million

-- Total sales in 2021: $150 million

-- Tolerable deviation/exception rate: 3%

-- Acceptable Risk of Overreliance: 10%

-- Estimated population deviation/exception rate: 0.25%