Use IDEA to determine the ULRD. What would the audit team's conclusion be with respect to the functioning of ELM's control over the authorization of sales transactions?b$.$ For each of the following numbers of deviations, use IDEA to determine the ULRD and provide the audit team's conclusion with respect to the functioning of ELM's control over the authorization of sales transactions$\mathrm{.}1.0$ deviations$\mathrm{.}2.1$ deviation!$3.2$ deviations.c$.$ Based on your results in part $($b$),$ determine the relationship between the number of