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For 160 customers would 18,687.5 owed per customer be considered a high amount owed per person? Also, the company financials are AR balance equals 2,990,000

For 160 customers would 18,687.5 owed per customer be considered a high amount owed per person? Also, the company financials are AR balance equals 2,990,000 and that represents 6% of total assets (49,833,333.33).

what would also be the performance materality for the question above?

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