Using a Risk of Overreliance of 10%, your team identified three exeptions (deviations). Use the AICPA Sample Evaluation tables to determine the Upper Limit Rate of Deviation (ULRD). Use the next closest row in the tables for your sample size, rounding down. Remember, round to 'conservative'. (A smaller sample size would yield a more conservative result). Do not use a % sign in your response below, just enter the number with one decimal place.