An Account Balance Is $300 000 and There Are 80

Multiple Choice

An account balance is $300 000 and there are 80 items in the account, six of which have balances that equal or exceed $15 000. The auditor plans to use a dollar-unit sampling plan with systematic sample selection. To ensure that all accounts with balances of at least $15 000 are selected, the sampling interval should be:

A) 80.
B) 6.
C) 15 000.
D) 12 000.