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 10,000 receivable accounts with a total book value of $1,500,000. Robertson estimates the population's standard deviation to be equal to $25. After examining the overall audit plan, the auditors believe that the account's tolerable misstatement is $60,000, 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 = $149 Average audited value of items in sample = $146 Standard deviation of sample = $28 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