Fishy Custom Aquariums- Sample Results Evaluation

You have completed your testing the operating effectiveness of the internal control for Fishy, Inc.

You assumed the following sample input values:

Population Size = 10,000 items Risk of Overreliance = 5% Tolerable Deviation Rate = 6% Expected Population Deviation Rate = 1.5%

Your test results identified three deviations.

What is the Allowance for Sampling Risk?