Which of the Following Represents a Major Difference in the Use

Which of the following represents a major difference in the use of monetary unit sampling (MUS) and classical variables sampling?

A) MUS is more effective in controlling the auditors' exposure to sampling risk than classical variables sampling.
B) MUS considers both the expected misstatement and tolerable misstatement in the determination of sample size,while classical variables sampling only considers the expected misstatement.
C) MUS defines the sampling unit as a dollar of an account balance while classical variables sampling defines the sampling unit as a component of an account balance.
D) MUS is a nonstatistical sampling method while classical variables sampling is a statistical sampling method.