I keep getting #3 wrong. Please let me know what I am doing wrong. Thank you.

Rachel Robertson wishes to use mean-per-unit sampling to evaluate the reasonableness of the book value of the accounts receivable of Smith, Inc. Smith has 10,000 receivable accounts with a total book value of $1,500,000. Robertson estimates the population's standard deviation to be equal to $25. After examining the overall audit plan, the auditors believe that the account's tolerable misstatement is $60,000, and that a risk of incorrect rejection of 5 percent and a risk of incorrect acceptance of 10 percent are appropriate. Use Figure 9.8. Required: a. Calculate the required sample size. (Do not round any division. Round other computations and the final answer to the next whole number.) Answer is complete and correct. Sample size 183 accounts Assuming the following results: Book value of items in sample = $149 Average audited value of items in sample = $146 Standard deviation of sample = $28 b. Use the mean-per-unit method to: (1) Calculate the point estimate of the account's audited value. Answer is complete and correct. Estimate of the account's audited value $ 1,460,000 (2) Calculate the projected misstatement for the population. Answer is complete and correct. Projected misstatement $ 40,000 (3) Calculate the adjusted allowance for sampling risk. Answer is complete but not entirely correct. Adjusted allowance for sampling risk $ 33,452 (4) State the auditors' conclusion in this situation (accept or reject). Accept Reject FIGURE 9.8 Risk Coefficients Acceptable Level of Risk 1.0% 4.6 5.0 Incorrect Acceptance Coefficient 2.33 1.68 1.64 1.28 1.04 Incorrect Rejection Coefficient 2.58 2.00 1.96 1.64 10.0 15.0 20.0 1.44 1.28 25.0 1.15 0.84 0.67 0.52 0.25 30.0 1.04 40.0 50.0 0.84 0.67 0.00