Review each of the following independent sets of conditions. For each condition, calculate the (1) sample rate of deviation, and use the AICPA sample evaluation tables to identify the (2) upper limit rate of deviation, and (3) allowance for sampling risk (n = sample size, d = deviations, ROO = risk of overreliance). (Round your intermediate computations and final answers to 1 decimal place.)

n = 100, d = 8, ROO = 10%.