Pat Colt is auditing the fianancial statement of Manning company $.$ The following is a summary of the uncorrected mistatement that Colt has identified during the past three years. These mistatement are immaterial and have related to isoslate matter. In this summary $,$ parenthese imply that the mistatement would have reduced the net incom by $$82500,$ asset by $$100000,$ liability by $$17500,$ equity by $$82,500$ if corrected $.$ If performamnce materiality were established at $$100,000$ for manning. What is the total mistatement amount to consider when evaluating materiality under each of following method?