$32)$ The $4,000$ accounts receivable of Willings Company have a total book value of $$120,000.$ A Certified Public Accountant $($CPA$)$ has selected and audited a sample of $100$ accounts with a total book value of $$3,100$ and an audited value of $$3,300\mathrm{.}1$Using the mean$-$per$-$unit estimation technique, the estimated total audited value of the$-$population is: $1$A$)$ $$120,000.$B$)$ $$127,742.$C$)$ $$128,000.$D$)$ $$132,000.1$