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An auditor had decided to use probability-proportional-to-size (PPS) sampling, also called dollar-unit or cumulative monetary unit (CMU) sampling, in the audit of the clients accounts receivable balance. The auditor discovered 3 misstatements while doing their testing. Complete the spreadsheet below and calculate the total projected misstatement.

Misstatement	Recorded Amount	Audit Amount	Sampling Internal	Difference	%	projected Misstatement (Internal X %)
#1	750	600	2,500
#2	1,500	1,000	2,500
#3	2,000	0	2,500
#4	5,000	4,000	2,500