Stratified mean-per-unit (MPU) sampling is a statistical technique that may be more efficient than unstratified MPU because it usually A. May be applied to populations in which many monetary misstatements are expected to occur
B. Produces an estimate having a desired level of precision with a smaller sample size
C. Increases the variability among items in a stratum by grouping sampling units with similar characteristics
D. Yields a weighted sum of the strata standard deviations that is greater than the standard deviation of the population