Below are accounts balances from 2025 and 2024 you are currently starting the 225 audit and would like to determine the materiality and performance materiality for this company this is company is a for grocystore the company has stable and predictable income for the last 6 years however when it is first started in 2001 the income was not stable and were negative at one point this year there is an ongoing strike by the union for higher wages that keep calling out the revenue made by the company and they have been in the news every day unaudited account 2025 sales revenue 388890 pretax income 90154 total assets 389428 2024 year sales revenue 350484 pretax income 75757 total asset 329959 materiality 1800. What account will you use as the basis for your materiality and what % ? What is the overall materiality amount ? What is the performance materiality