An auditor has obtained the listing detail of fixed asset additions for the year under audit for a manufacturing client. The auditor plans to test the fixed asset additions using PPS sampling. The auditor is determining whether stratification would improve the efficiency of the audit for testing fixed asset additions. Determine the sample size without stratification and with stratification. The auditor rounds the selected number of items up. The sampling interval is $300,000. Enter the amount of items selected under each method in the appropriate shaded cell. Fixed Asset Additions
Serial Number of Fixed Asset Item Amount
1 1,500,000
2 35,000
3 28,000
4 15,000
5 8,000
6 28,500
7 29,000
8 30,000
9 24,500
10 15,600
11 20,400
12 21,500
13 36,000
14 20,000
15 25,400
16 26,000
17 2,500,000
18 54,000
19 20,000
20 18,500
21 16,500
22 40,000
23 12,500
24 24,500
25 21,500
26 24,600
27 32,000
28 18,000
29 19,000
30 3,200,000
Total 7,864,000
1. What is the sample size with stratification?
2. What is the sample without stratification?