ou have been asked to test the effectiveness of Ingo Corporation's control of manually approving all purchases over $25,000. During he year, Ingo Corporation has made 1,000,000 purchases, of which 3,000 were over $25,000. Jian Zhang, CPA, your supervisor, sked you to use a tolerable deviation rate of 6 percent (although she expects the rate to be only approximately 1.00 percent) and a 5 ercent risk of assessing control risk too low. Use the following to determine the planned assessed level of control risk and the ssessed level of control risk. Tolerable Deviation (Planned) Assessed Level of Control Risk Rate Low 2-7% Moderate 6-12% 11-20% Over 20% Slightly below the maximum Maximum What is the planned assessed level of control risk? Low Moderate Slightly below the maximum Maximum . Determine the appropriate sample size and allowable number of deviations using Figure 9.4. Answer is complete but not entirely correct. Sample size Allowable number of deviations 75 items 10 > .Use Figure 9.5 to determine the achieved upper deviation rate and the above table to determine the assessed level of control risk nder the following circumstances. Assume that the sample size was 75 items. (Round your answers to 1 decimal place.) Circumstance No deviations were included in the sample. Control Risk Achieved Upper Deviation Rate Assessed Level of % c. Use Figure 9.5 to determine the achieved upper deviation rate and the above table to determine the assessed level of control risk under the following circumstances. Assume that the sample size was 75 items. (Round your answers to 1 decimal place.) Circumstance No deviations were included in the sample. One deviation is included in the sample. Eight deviations were included in the sample. Achieved Upper Deviation Rate Assessed Level of Control Risk % %