An auditor has obtained the listing detail of fixed asset additions for the year under audit for a manufacturing client. The auditor plans to test the fixed asset additions using PPS sampling. The auditor is determining whether stratification would improve the efficiency of the audit for testing fixed asset additions. Determine the sample size without stratification and with stratification. The auditor rounds the selected number of items up. The sampling interval is $300,000. Enter the amount of items selected under each method in the appropriate shaded cell.

Fixed Asset Additions
Serial Number of Fixed Asset	Item Amount
1	1,500,000
2	35,000
3	28,000
4	15,000
5	8,000
6	28,500
7	29,000
8	30,000
9	24,500
10	15,600
11	20,400
12	21,500
13	36,000
14	20,000
15	25,400
16	26,000
17	2,500,000
18	54,000
19	20,000
20	18,500
21	16,500
22	40,000
23	12,500
24	24,500
25	21,500
26	24,600
27	32,000
28	18,000
29	19,000
30	3,200,000
Total	7,864,000

1. What is the sample size with stratification

2. What is the sample without stratification