The following information relates to a non-statistical sample used for a price test of inventory: Population Information Sample Information Number of items Amount Number of Items Amount Misstatement Greater than $30,000 20 $1,600,000 20 $1,600,000 $1,000 Less than $30,000 200 $1,500,000 20 $ 185,000 $ 600 Total 220 $3,100,000 40 $1,785,000 $1,600 Required