Hanh Le Minh has decided to use Monetary Unit Sampling (MUS) in the audit of a client's accounts receivable balance. The recorded amount of accounts receivable is 300,000 . The expected amount of overstatement is 0 (zero) . Based on materiality, considerations she deter- mines a tolerable misstatement of 15,000 . The desired confidence level is 95 %. Required: a. Calculate the sample size and the sampling interval Hanh should use. b. Calculate the total projected misstatement and the upper misstatement limit if the following three misstatements were discovered in the sample: Book Value in Audited Amount in 1st misstatement 400 320 2nd misstatement 500 0 3rd misstatement 3,000 2,500 c. What should Hanh conclude about the audit client's accounts receivables account? c. Name two disadvantages of MUS.