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ABSTRACT
In this paper, we focus our attention on sample size for destructive inspection of agricultural products. Because of the consideration for inspection cost and costs of sampling error (including cost of producer risk and cost of consumer risk), we formulated a mathematical model for total losses. Applying the computerized numerical analysis method, we can find out the optimal sample size that minimizes the total losses. Furthermore, sensitivity analysis is taken for lot size, unit cost of inspection, unit purchase price and defective rate of lot, respectively. Finally, eight conclusions are drawn for future studies and applications.