The standard deviation of the 2011 gross sales of all corporations is known to be $139.50 million.

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The standard deviation of the 2011 gross sales of all corporations is known to be $139.50 million. Let x̅  be the mean of the 2011 gross sales of a sample of corporations. What sample size will produce the standard deviation of equal to $15.50 million? Assume n/N < .05.
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