James Duffney, CPA, has randomly selected and audited a sample of 100 of Will-Mart's accounts receivable. Will-Mart has 6,000 accounts receivable accounts with a total book value of $6,000,000. Duffney has determined that the account's tolerable misstatement is $500,000. His sample results are as follows: Calculate the accounts receivable estimated audited value and projected misstatement using the: (a) Mean-per-unit method. (b) Ratio method. (c) Difference method