Using PPS if the projected misstatement is $18K, basic precision if $13K, Incremental allowance is $17K, expected misstatement is $14K, standard deviation is $1K, and if tolerable misstatement is $31K then the UML (Upper Misstatement Limit) is (i)__________ & the Sample (ii)_________ (type in your answer as fails or passes). (Only answer with 1 word or 2 words as indicated above [EX: (i) $18K and (ii) passes.], spelling counts, capitalization not required.) [Using the example provided please indicate (i) or (ii) to indicate which answer corresponds to which blank and put them in order with (i) coming before (ii)] [Examples of how to answer: (i) $18K and (ii) passes or (i) $1K & (ii) fails]