Calculate the projected likely misstatement (PLM) for the data given below using the average difference method and the ratio method. (Round to the nearest dollar.)

Case A	Case B
Population size (logical units	1,500 customer accounts	1,500 customer accounts
Population size (accts. rec. total	$300,000	$300,000
Sample size (logical units	100	300
Book value in sample	$23,466	$62,095
Audited value in sample	$22,431	$60,295

Projected Likely Misstatement
Difference Method:	$______	$______
Dollar Unit Sample Method:	$______	$______