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Required information [The following information applies to the questions displayed below] Rachel Robertson wishes to use mean-per-unit sampling to evaluate the reasonableness of the book value of the accounts receivable of Smith, Inc. Smith has 10,400 receivable accounts with a total book value of $1,560,000. Robertson estimates the population's standard deviation to be equal to $26. After examining the overall audit plan, the auditors believe that the account's tolerable misstatement is $61,000, and that a risk of incorrect rejection of 4.6 percent and a risk of incorrect acceptance of 10 percent are appropriate. Use Figure 9.8. Required: a. Calculate the required sample size. (Do not round any division. Round other computations and the final answer to the next whole number.) Sample size accounts Assuming the following results: Book value of items in sample = $147 Average audited value of items in sample = $145 Standard deviation of sample = $32 b. Use the mean-per-unit method to: (Do not round any division. Round other computations and the final answers to the nearest whole value.) (1) Calculate the point estimate of the account's audited value. Estimate of the account's audited value (2) Calculate the projected misstatement for the population. Projected misstatement (3) Calculate the adjusted allowance for sampling risk. Adjusted allowance for sampling risk (4) State the auditors' conclusion in this situation (accept or reject). O Accept O Reject