A purchase order is for 180 items at $18 each. The packing slip claims 144 items, but the count finds 136; 9 of those are damaged and rejected. The supplier invoices the claimed quantity. Under the stated agreement only accepted items are payable, rejected items are returned, and all undelivered or rejected units remain due.
Calculate the items short against the packing slip. Keep intermediate values unrounded; round the final answer to 4 decimal places if needed.