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 9,300 receivable accounts with a total book value of $1,530,000. Robertson estimates the population's standard deviation to be equal to $23. After examining the overall audit plan, the auditors believe that the account's tolerable misstatement is $69,000, and that a risk of incorrect rejection of 10 percent and a risk of incorrect acceptance of 15 percent are appropriate. UseFigure 9.8.

Assuming the following results:
	Book value of items in sample = $168
	Average audited value of items in sample = $160
	Standard deviation of sample = $25

a.	Use the ratio method to calculate:(Do not round intermediate calculations. Round your answers to the nearest whole dollar.)
	projected misstatement amount?

estimated total audited value?

b.	Use the difference estimation method to calculate:
	projected misstatement amount?

estimated total audited value?