A soil sample prepared well, digested and measured with all dilution factors included/incorporated during measurement gave a concentration of 201 ppm. The natural abundance for K-40 is 0.0117% and the IAEA conversion factor: 1% of K-40 = 313 Bq/kg was used to calculate the correct K-40 activity concentration in a sample. Kindly find attached the word document if calculations were done in the correct method.

Final answer is 19.5 Bq/kg

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