Using Statistical Sampling to Assist in Verifying the Year-End Accounts

Multiple Choice

Using statistical sampling to assist in verifying the year-end accounts payable balance, an auditor has accumulated the following data:
Using the ratio estimation technique, the auditor's estimate of the year-end accounts payable balance would be:

A) $6 000 000.
B) $6 150 000.
C) $5 050 000.
D) $5 125 000.