6 months to 12/31/2018	12 months to 12/31/2019
Sales	$784,000	$1,400,000
Cost of Sales	$526,000
Wages Expense	$810,000
Rental Expense	$12,000
Warranty Provision	$12,000

A new process was introduced during the year which has an overall impact of making the manufacturer's process 3% more efficient than it have been previously

All employees received a wage increase of 20% on April 1, 2019

Rental expense rose on a lease taken out by the company on October 1, 2018 for an 18 month period (there is only one lease)

The company calculates its warranty provision by accruing at a certain rate on the previous three months' sales

a) What value is closest to the value you would expect cost of sales to be for 2019?

b)Which of the following do you think will be closest to 2019 rental expense?

c)Which of the following do you think will be closest to the 2019 wages expense?