Need help with number $7$:

The client has provided you with the following information which they have calculated based on the

underlying accounting information:

Season tickets sold $($excluding Champion's Club$)28,630$

Champions Club seats sold $3,404$

Sludent tickets provided, per game $16,000$

Average number of complimentary tickets provided $,1,400$

Average season ticket price

$$330$

Prepare and document an estimate of football ticket revenue using only the summary estimates

provided above by the client, as well as the client's single game total tickets issued summary. Use this

calculation to test the reported sales revenue of $$26,726,864$ and answer the following questions:

a$.$ What is your best estimate of $2023$ football ticket revenue using the client's average ticket sales

and prices provided in the case?

Season ticket revenue: $28,630*330=$$$9,447,900$

Champions club seats revenue: $3,404*330=$$$1,123,320$

Estimated football ticket revenue: $9,447,900+1,123,320=$$$10,571,220$

b$.$ Based on the performance materiality of $$230,000,$ does $2023$ football ticket revenue appear to

be fairly stated?

No$,$ the difference between the reported sales revenue and estimated sales revenue exceeds the

performance materiality, indicating potential misstatement.

The client provided you with certain calculations above. Are the calculations provided for the Season

Tickets sold, Average # of complimentary tickets provided and the Average season ticket price sufficiently

accurate for the purpose of the analytical procedure based on the underlying transaction level data?