Samantha,CPA Decided to Stratify the Population in Her Statistical Sampling

Samantha,CPA decided to stratify the population in her statistical sampling plan.Which of the following is the most likely reason she used this approach?

A) It eliminates the need for random selection.
B) The population is relatively homogenous in terms of the dollar amount of components or transactions.
C) It reduces her expected sample size.
D) It eliminates the need for calculating the projected misstatement in the account being examined.