Francona Madden. an audit manager, considered the control risk assessments listed in the left column of the following table in evaluating A. Cardinal's internal control over sales transactions.

The sample sizes for the substantive procedures of the customer accounts receivable are shown to the right of each control risk. What risk of overreliance (ROO) could be assigned for tests of controls at each control risk level?

a. From top to bottom: 5 percent. 10 percent 1 percent.

b. From top to bottom: 10 percent. 1 percent 5 percent.

c. From top to bottom: 1 percent 10 percent. 5 percent.

d. From top to bottom: 1 percent. 5 percent. 10 percent.

Control Risk 0.20 0.50 0.80 0.90 Accounts Receivable Sample 400 390 350 190 ROO ? 77 ? ? 10%