Can someone help me?

You are the auditor of a client in a retail industry. In the 15t and 2"\" quarter of the year under audit, they reported Php 1.5Mn and P2Mn respectively, in their Income before Taxes. Based on your experience, there is a much higher demand for their product in the 3rd and 4th quarter. You noted the following Income before Taxes information last year: I\" Qg 500K .2?\"Cir ng 950K 3'\" Qt; 1.14Mn 4\"\" Qt": 1.254 Mn Assume that you use 5% of Income before Taxes as Overall Materiality, and determined that no qualitative factors are relevant that will have an effect on the initial 5% assessment. Assu me as well that the Tolerable misstatement is 50% of the Overall Materiality