During the Year $2$ audit of Accounts Receivable, John Richter, CPA, selected and tested a sample of $30$ units using PPS sampling. The first $5$ of those $30$ units have been listed below, along with their reported and audited amounts below. The sampling interval used by the auditor for Year $2$ was $$40,000.$ For the five units below, calculate the projected misstatement. When applicable, round calculations to two decimals. You are required to show work supporting your answers.

Sample Unit Recorded Amount Audited Amount Projected Misstatement

$13,2503,150$

$210,50010,145$

$349,00045,000$

$432,85031,900$

$511,75010,855$

Total Projected Misstatement