b. Hon Zhu, staff accountant, performed the audit procedures listed in the inventory audit program for each sample item. Using the sample size computed in part (a) and Table 9.3, calculate the upper limit on misstatement based on the following misstatements. What should Hon conclude about Coomes' inventory account? (Use the tables, not IDEA, to solve for these problems. Round your intermediate calculations to 3 decimal places. Round your answer to the nearest dollar amount.)