Data relevant to the December $31,2025,$ audit of accounts receivable for two of your clients is presented in the tabulation below. Company X Company Y Client$$s book value $$90,000$ $$200,000$ Population size $1,0002,000$ Desired risk of incorrect acceptance $20\%30\%$ Desired risk of incorrect rejection $10\%5\%$ Tolerable misstatement $$9,000$ $$10,000$ Estimated standard deviation $$50$ $$25*$C$10\mathrm{.}6($LO $8)$ An icon reads, Challenging Mean$-$per$-$unit sampling Determine sample size: a$)$Determine sample size for each company using classical variables MPU estimation. Analysis and evaluation: b$)$Assume the total audit value of the Company X sample is $$13,600$ and the standard deviation is $$52.$ Evaluate the sample results. Analysis and evaluation: c$)$Assume the average of the sample audit values in the Company Y sample is $$90$ and the standard deviation is $$30.$ Evaluate the sample results.