Assume a mean$-$per$-$unit estimation variables sampling application with a tolerable misstatement of $$35,000$ and a book value of $$350,000.$ After performing the sampling plan, the auditors calculated an allowance for sampling risk of $$22,500$ and a point estimate of the population's total audited value to be $$320,000.$ The projected misstatement based on this sample is:

Multiple Choice

$$2,500$

$$22,500$

$$30,000$

$$35,500$