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McMullen and Mulligan, CPAs, were conducting the audit of Cusick Machine Tool Company for the year ended December 31 . Jim Sigmund, senior-in-charge of the audit, plans to use MUS to audit Cusick's inventory account. The balance at December 31 was $9,000,000. Required: a. Based on the following information, compute the required MUS sample size and sampling interval using Table 8-5: Note: Use the tables, not IDEA, to solve for these problems. Round your interval answer to the nearest whole number. Tolerable misstatement =$360,000 Expected misstatement =$90,000 Risk of incorrect acceptance =5% \begin{tabular}{|c|c|c|c|c|c|c|c|c|c|c|} \hline \multirow{3}{*}{\begin{tabular}{l} TABLE 8-5 \\ Expected Population \\ Deviation Rate \end{tabular}} & \multicolumn{10}{|c|}{\begin{tabular}{c} Statistical Sample Sizes for Attribute Sampling-95 Percent Desired Confidence Level \\ (i.e., 5 Percent Risk of Incorrect Acceptance) \end{tabular}} \\ \hline & \multicolumn{10}{|c|}{ Tolerable Deviation Rate* } \\ \hline & 2% & 3% & 4% & 5% & 6% & 7% & 8% & 9% & 10% & 15% \\ \hline 0.00% & 149(0) & 99(0) & 74(0) & 59(0) & 49(0) & 42(0) & 36(0) & 32(0) & 29(0) & 19(0) \\ \hline .25 & 236(1) & 157(1) & 117(1) & 93(1) & 78(1) & 66(1) & 58(1) & 51(1) & 46(1) & 30(1) \\ \hline .50 & & 157(1) & 117(1) & 93(1) & 78(1) & 66(1) & 58(1) & 51(1) & 46(1) & 30(1) \\ \hline .75 & & 208(2) & 117(1) & 93(1) & 78(1) & 66(1) & 58(1) & 51(1) & 46(1) & 30(1) \\ \hline 1.00 & & & 156(2) & 93(1) & 78(1) & 66(1) & 58(1) & 51(1) & 46(1) & 30(1) \\ \hline 1.25 & & & 156(2) & 124(2) & 78(1) & 66(1) & 58(1) & 51(1) & 46(1) & 30(1) \\ \hline 1.50 & & & 192(3) & 124(2) & 103(2) & 66(1) & 58(1) & 51(1) & 46(1) & 30(1) \\ \hline 1.75 & & & 227(4) & 153(3) & 103(2) & 88(2) & 77(2) & 51(1) & 46(1) & 30(1) \\ \hline 2.00 & & & & 181(4) & 127(3) & 88(2) & 77(2) & 68(2) & 46(1) & 30(1) \\ \hline 2.25 & & & & 208(5) & 127(3) & 88(2) & 77(2) & 68(2) & 61(2) & 30(1) \\ \hline 2.50 & & & & * & 150(4) & 109(3) & 77(2) & 68(2) & 61(2) & 30(1) \\ \hline 2.75 & & & & & 173(5) & 109(3) & 95(3) & 68(2) & 61(2) & 30(1) \\ \hline 3.00 & & & & & 195(6) & 129(4) & 95(3) & 84(3) & 61(2) & 30(1) \\ \hline 3.25 & & & * & * & & 148(5) & 112(4) & 84(3) & 61(2) & 30(1) \\ \hline 3.50 & & & & & & 167(6) & 112(4) & 84(3) & 76(3) & 40(2) \\ \hline 3.75 & & & & & & 185(7) & 129(5) & 100(4) & 76(3) & 40(2) \\ \hline 4.00 & & & * & * & & & 146(6) & 100(4) & 89(4) & 40(2) \\ \hline 5.00 & & & & & & & & 158(8) & 116(6) & 40(2) \\ \hline 6.00 & & & & & & & & & 179(11) & 50(3) \\ \hline 7.00 & & & & & & & & & & 68(5) \\ \hline \end{tabular} tolerable deviation rate is not exceeded