Assume that you are using the following nonstatistical sample for selecting accounts receivable for confirmation. The total book value of the population is $9,000,000 and tolerable misstatement is $350,000. You have decided to audit every item over $50,000 and randomly select items in two groups under %50,000, as the following shows. You selected the following sample.

Stratum	N	n	Book value of Sttaum	Book value of sample	aduit value of sample
> %50,000	20	20	$3,000,000	$3,000,000	$2,948,000
$20,000 > x >$5,000	100	30	$3,000,000	$1,000,000	$970,000
< $5,000	300	30	$3,000,000	$300,000	$280,250
			$9,000,000	$4,300,000	$4,198,250

Evaluate results judgmentally: determine the estimated audit value of the population using the non-statistical method. Estimated audit value of the population $___________