15.Given the following balances, what is the most appropriate level of planning materiality for the 30 June 2020 audit of your client? (all amounts are in $'000)

Sales: 1460 (2020); 1314 (2019); 1168 (2018)

Profit: 125.9 (2020); 113.31 (2019); 100.72 (2018)

Current assets: 37 (2020); 33.3 (2019); 29.6 (2018)

a. 12.6 b. 7.3 c. 14.6 d. 0.4