Aurellio, 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 $200,000. 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 2,500,000

2 45,000

3 38,000

4 25,000

5 9,000

6 29,000

7 30,000

8 35,000

9 27,500

10 11,600

11 15,400

12 22,000

13 36,000

14 20,000

15 25,400

16 26,000

17 1,500,000

18 55,000

19 25,000

20 18,500

21 16,500

22 45,000

23 1,500

24 24,500

25 22,500

26 28,600

27 32,000

28 18,000

29 19,000

30 1,200,000

Calculate Sample size with & without stratification. Show step by step calculation.