HBrown,CPA,performed a Nonstatistical Sampling Plan to Examine the Inventory Balances

Multiple Choice

H.Brown,CPA,performed a nonstatistical sampling plan to examine the inventory balances of Big Company.Brown audited 50 items from a sample and found an audited value of $18,000.The sample had a recorded value of $20,000.If the entire inventory contained 250 items and the total recorded value of the inventory was $250,000,the estimated account balance using nonstatistical estimation and projecting the error based on number of items examined was

A) $196,800.
B) $237,250.
C) $225,000.
D) $300,000.