An auditor uses variables sampling techniques to project the inventory balance each year for comparison with the client's assertion regarding the inventory balance in the financial statements. In $20$X$7,$ the auditor$$s sample size was $112$ inventory items. In $20$X$8,$ the number of units in inventory, the tolerable misstatement, and the required confidence were the same as in $20$X$7$; however, the population variability increased due to the introduction of a new product line. The $20$X$8$ required sample size would, therefore, be:

A$.$

Indeterminate based on the information provided.

B$.$

The same as the required sample size in $20$X$7.$

C$.$

Larger than the $20$X$7$ required sample size.

D$.$

Smaller than the $20$X$7$ required sample size.