Part A: The following information relates to a nonstatistical sample used for a price test of inventory: a. What is the best estimate of the total misstatement? (You are required to show work supporting answers) b. Are these results acceptable, assuming tolerable misstatement is $25,000 ? If the client refused to correct misstatements, what audit opinion would you issue on the Financial Statements? Explain. PART B: During the Year 2 audit of Accounts Receivable, John Richter, CPA, selected and tested a sample of 30 units using PPS sampling. The first 5 of those 30 units have been listed below, along with their reported and audited amounts below. The sampling interval used by the auditor for Year 2 was $40,000. For the five units below, calculate the projected misstatement. When applicable, round calculations to two decimals. You are required to show work supporting your answers