The audit team sets tolerable misstatement at $$3,000,000,$ expected misstatement at $$1,750,000,$ and risk of incorrect acceptance at $37\%.$ Independent of part $a,$ you use a sample size of $73$ confirmations, and the sampling interval is $$981,134.$ You may assume that except for the following, you received confirmations from customers that showed no exceptions. Two confirmations were returned in which customers noted exceptions. After performing follow$-$up procedures, you determine that two items are misstatements as follows.

$\backslash$table$[[$Customer Number $....$Book Value $($BV$),....$Audit Value $($AV$),],[00030,$$$130,500,$$$112,500$