27. You have the following information extracted from the financial statements of a Jordanian industrial company for the year 2018 and sales were 100,000, net income 200,000 dinars, the total current assets are 900,000 dinars, the total assets are 1,100,000 dinars, the total current liabilities is 300,000, the total liabilities are 600,000, and the total liabilities and shareholders' equity amounted to 1,100,000 dinars, The accumulated losses are 500,000 dinars, knowing that the capital is one million dinars, and the auditor uses the average method to calculate materiality according to the following ratios: 1% of assets, 0.005 of liabilities, 1% of shareholders 'equity, 1% of sales, 0.005 of net income, so materiality level is equal to: * (3 Points) 3.900 3.600 4.300 0 4,600 None of the above