The stratification calculation example in the chapter shows the results of calculating the projected likely misstatement using the difference method. Assume that the results shown in Exhibit EP 10-5 were obtained from a stratified sample.

Required: Apply the ratio calculation method (error amount to recorded amount per stratum) to each stratum to calculate the projected likely misstatement (PLM). What is the PLM for the entire sample? (Negative amounts should be indicated by a minus sign. Do not round intermediate computations. Round your final answers to the nearest dollar amount.)

Sample Results
Stratum	PLM
1
2
3
4
5