Use the sample sizes and the number of deviations determined below.

Determine the sample deviation rate, the computed upper deviation rate, and the auditor's conclusion $($i$.$e$.,$ testing results do or do not

support operating effectiveness of the control$)$ for each control procedure. $($For Results, use Table $8-8$ & Table $8-9$ or IDEA$)$

Note: Round your rates values to $1$ decimal place.

NO ONE SEEMS TO KNOW HOW TO DO THE "IDEA" CALCULATIONS SO I NEED HELP SOLVING IT$.$ EVERYTHING ELSE IS CORRECT SO ONLY DO THE "IDEA" SECTION. THANKS!