AUDITED BALANCE 10/31/2018 PRELIMINARY BALANCE 10/31/2019

SALES (2018) $58,583,900 (2019) $67,957,324

EXECUTIVE SALARIES (2018) $581,745 (2019) $618,432

FACTORY HRLY. PAYROLL (2018)$10,149,586 (2019) $11,100,499

FACT. SUPERV. SALRY. (2018)$797,096. (2019) $770,600

OFFICE SALRY. (2018) $2,405,000 (2019) $2,694,881

SALES COMM. (2018) $2,018,149 (2019) $2,660,499

SALES HAVE INCREASED 16% OVER PRIOR YEAR. 4% OF THAT IS DUE TO AN INCREASE IN THE AVERAGE SELLING PRICE. THE REMAINING 12% IS ATTRIBUTED TO AN INCREASE IN THE NUMBER OF UNITS SOLD.

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 bance.) (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 5% wage increase and the 12% 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. 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 bance.) (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 5% wage increase and the 12% 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