In testing the internal control that all invoices have been shipped, you have decided that the tolerable exception rate will be 2.5%. The confidence level for this test is set at 95% and one error could be present in the population.

To perform this test you are examining a file of sales invoices with attached shipping documents. The shipping document numbers range from 25,719 to 42,384 and the sales invoices range from 23,615 to 48,290. The following table below is provided for you.

	Confidence Factor
Number of Expected Errors	Acceptable Risk of Incorrect Acceptance
	1%	2.5%	5%	10%
0	4.51	3.69	3.00	2.31
1	6.64	5.58	4.75	3.89
2	8.41	7.23	6.30	5.33
3	10.05	8.77	7.76	6.6

What is the required sample size?