Below are account balances from 2025 and 2024. You are currently starting the 2025 audit and would like to determine the materiality and performance materiality for this company. This is a company for profit grocery store. The company has stable and predictable income for the last 6 years. However, when it first started in 2001, the income was not stable and were negative at one point. This year, there is an ongoing strike by the union for higher wages that keep calling out the revenue made by the company and they have in the news every day. Unaudited Account 2025 2024 Sales/Revenue 388,890 350,484 Pre-tax income 90,154 75,757 Total assets 389,428 329,959 Materiality 1800 1. What account will you use as the basis for your materiality and what %? 2. What is the overall materiality amount? 3. What is the performance materiality? 4. Why is perfprmance materiality used for