B Assurance Services(1) Auditing & Assurance Services (1) Using mean-per-unit estimation an auditor has taken a sample of 200 from a population's 40,000 items that population has a book value of $200,000. She found that in her sample the average audited value was $4.00 while the average book value was $5 20 What is the estimated total audited value of the population? Select one O a $161 538 b. $168,000 c. $180,000 Od $200.000