The following information is provided for the audit of Vial-tech. Performance materiality is twice the amount of materiality. There are no other misstatements other than those indicated. Performance Materiality Estimated Misstatements Overstating Income Account Amount Accounts receivable 1,000,000 40,000 45,000 Inventory 2,500,000 60,000 10,000 Fixed assets 2,000,000 10,000 5,000 All other accounts (net) 1,500,000 40.000 5,000 Net assets 7,000,000 150,000 Amount includes projected misstatement and allowance for sampling risk: In testing accounts receivable, the auditor tested $200,000 of receivables and found $5,000 of misstatements. The direct projected misstatement in accounts receivable excluding sampling risk is: $5,000 $20,000 $25,000 $45,000 Insufficient information to determine