Required Information [The following information applies to the questions displayed below) Rachel Robertson wishes to use mean-per-unit sampling to evaluate the reasonableness of the book value of the accounts receivable of Smith, Inc. Smith has 10,000 receivable accounts with a total book value of $1,500,000, Robertson estimates the population's standard deviation to be equal to $25. After examining the overall audit plan, the auditors believe that the account's tolerable misstatement is $60,000, and that a risk of Incorrect rejection of 5 percent and a risk of incorrect acceptance of 10 percent are appropriate. Use Figure 98. Required: a. Calculate the required sample size. (Do not round any division. Round other computations and the final answer to the next whole number.) Sample size faccounts Assuming the following results: Book value of items in sample $149 Average audited value of items in sample = $146 Standard deviation of sample $28 b. Use the mean.per unit method to: b. Use the mean-per-unit method to: (1) Calculate the point estimate of the account's audited value. Estimate of the account's audited value (2) Calculate the projected misstatement for the population Projected minstatement (3) Calculate the adjusted allowance for sampling risk. Adjusted allowance for samping risk