You are auditing payroll for the Vineyard Technologies company for the year ended October 31, 2019. Included next are amounts from the client's trial balance, along with comparative audited information for the prior year. (Click the icon to view the amounts from the trial balance.) (Click the icon to view the additional information.) Read the requirements. (Note 1: When computing the expected value of factory hourly payroll, you must take into consideration both the 6% wage increase and the 13% increase in the number of units produced and sold. Note 2: Use the increase in the 10/31/2019 preliminary sales balance over the 10/31/2018 audited sales balance to determine the expected value for sales commissions on 10/31/2019.) X Executive salaries Factory hourly payroll (see Note 1) Factory supervisors' salaries Office salaries Sales commissions (see Note 2) (1) Preliminary 10/31/2019 Palanca 630.599 11,004,992 759,699 2.713.957 2,827,321 Requirement a. Expected Value 10/31/2019 Requirement b. [(2)-(1)]/(2) Difference as a Percentage % % % % ← Data table Preliminary Balance 10/31/2019 61,385,410 Sales Executive salaries Audited Balance 10/31/2018 52.918,457 $ 560,499 10,149,586 760,800 2,123,405 2,798,321 Factory hourly payroll 630,599 11.004.992 759,699 2,713,957 Factory supervisors' salaries Office salaries Sales commissions 2,827,321 "Sales have increased 16% over prior year. 3% percent of that is due to an increase in the average selling price. The remaining 13% is attributed to an increase in the number of units sold. Print $ Done More info You have obtained the following information to help you perform preliminary analytical procedures for the payroll account balances. 1. There has been a significant increase in the demand for Vineyard's products. The increase in sales was due to both an increase in the average selling price of 3 percent and an increase in units sold that resulted from the increased demand and an increased marketing effort 2. Even though sales volume increased, there was no addition of executives, factory supervisors, or office personnel. 3. All employees including executives, but excluding commission salespeople, received a 6 percent salary increase starting November 1, 2018. Commission salespeople receive their increased compensation through the increase in sales 4. The increased number of factory hourly employees was accomplished by recalling employees that had been laid off. They receive the same wage rate as existing employees. Vineyard does not permit overtime 5. Commission salespeople receive a 7 percent commission on all sales on which a commission is given. Approximately 80 percent of sales earn sales commission. The other 20 percent are "call-ins," for which no commission is given. Commissions are paid in the month following the month they are earned.