13 在元單位抽樣（Monetary unit sampling）下，下列何者之樣本量最小？
(A)誤受風險＝5%；可容忍誤述＝$15,000；母體＝$200,000
(B)誤受風險＝5%；可容忍誤述＝$10,000；母體＝$200,000
(C)誤受風險＝5%；可容忍誤述＝$10,000；母體＝$100,000
(D)誤受風險＝5%；可容忍誤述＝$15,000；母體＝$300,000