Scott Duffney, CPA, has randomly selected and audited a sample of 100 of Will-Marts accounts receivable. Will-Mart has 3,000 accounts receivable accounts with a total book value of $3,850,000. Duffney has determined that the accounts tolerable misstatement is $1,100,000.

His sample results are as follows:

Average audited value	$	1,280
Average book value		1,286

Required:

Calculate the accounts receivable estimated audited value and projected misstatement using the: (Do not round your intermediate calculations and round your final answer to nearest whole dollar.)

		Estimated Audited Value	Projected Misstatement
a.	Mean-per-unit method.
b.	Ratio method.
c.	Difference method.