You have been asked to test the effectiveness of Ingo Corporation's control of manually approving all purchases over $25,000. During the year, Ingo Corporation has made 1,000,000 purchases, of which 3,000 were over $25,000. Jian Zhang, CPA, your supervisor, asked you to use a tolerable deviation rate of 8 percent (although she expects the rate to be only approximately 0.75 percent) and a 5 percent risk of assessing control risk too low. Use the following to determine the planned assessed level of control risk and the assessed level of control risk.

I cannot figure out C Achieved Upper Deviation Rate

FIGURE 9.5 Statistical Sampling Results Evaluation Table for Tests of Controls: Achieved Upper Deviation Rate at 5 Percent Risk of Assessing Control Risk Too Low Note: This table presents upper limits as percentages. This table assumes a large population. * Over 20 percent. Source: AICPA, Audit Guide: Audit Sampling (New York, 2014). b. Determine the appropriate sample size and allowable number of deviations using Figure 9.4. Answer is complete and correct. 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 70 items. (Round your answers to 1 decimal place.)