In Smith, Inc., Rachel Robertson wishes to use mean-per-unit sampling to evaluate the reasonableness of the book value of the accounts receivable of Smith, Inc. Smith has 9,000 receivable accounts with a total book value of $1,520,000. Robertson estimates the population's standard deviation to be equal to $30. After examining the overall audit plan, the auditors believe that the account's tolerable misstatement is $57,000, and that a risk of incorrect rejection of 5 percent and a risk of incorrect acceptance of 10 percent are appropriate. Use Figure 9.8.

Assuming the following results:
	Book value of items in sample = $168
	Average audited value of items in sample = $163
	Standard deviation of sample = $33

a.	Use the ratio method to calculate: (Do not round intermediate calculations. Round your answers to the nearest whole dollar.)
	1) Projected Misstatement 2)Estimated total audited value

b.	Use the difference estimation method to calculate:
	1) Projected Misstatement 2)Estimated total audited value