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In this manuscript, a variable sampling decision rule for product acceptance is proposed when the additional or auxiliary information is available for the quality characteristics under study. The auxiliary information is usually correlated with the quality characteristics and so the regression estimator is used to develop the proposed sampling plan. To find the plan parameters, the two-point approach is adopted such that producer's risk and consumer's risk are satisfied. The advantage of the proposed plan is discussed with the usual single plan without auxiliary information. Tables are given for practical uses and explained with the help of industrial examples.
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