Mary Ann's Creamery (MAC) monitors the sales mix of its ice cream cones to ensure that prices are set appropriately. Prices are set so that small cones are cheap enough that parents will buy them for each child. Large cone prices are set so that adults will choose to buy a large cone. instead of a medium cone because the difference is not that much. Management experience is that the sales mix is fairly constant as follows: Small Medium Large Comparative purchase information: Purchases Park attendance: Weekdays Weekends Total 2022 40% Weekdays Weekends Total 20% 40% 2022 $716,856 + 8% 2022 Change in purchase price MAC enters into a fixed price contract each year for the ice cream. Comparative park attendance information: 1,601,248 1,563,674 2021 3,164,922 40% 20% 40% 2021 $663,892 Temperature information-weekday/weekend split: Number of days over 80 per weather service: 2022 66 14 80 2021 1,424,198 1,430,813 2,855,011 2021 45 40 85 Management tracks the number of days over 80 because they have noted in the past that sales per person entering the park increases by 30% when it is over 80. Required: The senior on the audit of Mary Ann's Creamery wants to use analytical procedures as substantive evidence to support the balance in the revenue account. You were asked to complete the following: 1. Identify the factors that are expected to affect the amount of gross revenue for Mary Ann's Creamery. 2. Develop an expectation of the amount of gross revenue (an actual dollar amount) for 2022 based upon the information provided. 3. Assume that the tolerable difference for this account is $300,000 and that the recorded balance is $9,107,491. Based upon your answer to part 2, what would you conclude? What, if any, follow-up procedures would you perform?