The results of substantive testing of purchase invoices for Gamma Omega Co. are shown below. The five strata correspond to different departments and materiality allocated to the accounts payable is $15,000. Calculate the total projected error to the nearest dollar. Show all calculations. What would be the auditor’s conclusion about the population based on these results?

Stratum	Recorded Value	Audited Value	Sample Total Value	Stratum Total Value	Projected Error
1	$10,281	$10,078	$130,689	$250,000	?
2	$8,429	$11,813	$32,766	$120,000	?
3	$7,999	$12,452	$140,451	$190,000	?
4	$5,289	$4,345	$64,719	$170,000	?
5	$17,543	18,564	$122,005	$160,000
Total	$49,541	$57,252	$490,630	$890,000	?

For Gamma Omega Co. in the previous question, how would be the auditor’s conclusion about the population based on these results differ if performance materiality allocated to sales was $25,000?