fou are auditing payroll for the Sinker Technologies company for the year ended October 31, 2019. Included next are amounts from the client's trial balance, along with comparativ 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 11% 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 Sinker 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. commissions on 10/31/2019.) Data table 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 Sinker'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. Sinker does not permit overtime. 5. Commission salespeople receive a 9 percent commission on all sales on which a commission is given. Approximately 90 percent of sales earn sales commission. The other 10 percent are "call-ins," for which no commission is given. Commissions are paid in the month following the month they are Requirements a. Use the final balances for the prior year and the information in items 1 through 5 to develop an expected value for each account, except sales. (Round to the nearest whole dollar.) b. Calculate the difference between your expectation and the client's recorded amount as a percentage using the formula (expected valuerecorded amount)/ expected value. (Round to the nearest hundredth percent, XX% )