Population
- $\quad$ Size $= 10,000$ Items
- Book Value $= \$ 8,000,000$

Multiple Choice

Population
- $\quad$ Size $= 10,000$ items
- Book value $= \$ 8,000,000$
- Tolerable misstatement $= \$ 300,000$
Sample
- $\quad$ Size $= 100$ items.
- Average book value of sample items $= \$ 795$
- Allowance for sampling risk $= \$ 220,000$
- Projected misstatement $= \$ 100,000$ overstatement
-The average audited value in the sample is equal to:

A) $785.
B) $805.
C) $1,000.
D) $1,200.