Assume Several Auditors Selected Various Unrestricted,unstratified Random Samples from a Population

Assume several auditors selected various unrestricted,unstratified random samples from a population of 1,200 customers' accounts receivable with a recorded value of $480,000.The results of their tests are shown in the table below.
Projected Likely Misstatement
Overstatement (Understatement)
$\begin{array}{|l|l|l|l|l|}\hline\text { Sample Size } & \text { Recorded Balances } & \text { Audited Balances } & \text { Avg. Diff. Meth. DUS } \\&&&\text { Method }\\\hline 1.150 & \$ 60,600 & \$ 60,000 & \$\quad\quad & \$\quad \\\hline 2.200 & \$ 81,000 & \$ 80,400 & \$ & \$ \\\hline 3.240 & \$ 97,200 & \$ 98,000 & \$ & \$ \\\hline 4.300 & \$ 120,366 & \$ 120,000 & \$ & \$ \\\hline 5.340 & \$ 135,320 & \$ 133,620 & \$ & \$\\\hline\end{array}$