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 three percent and an increase in units sold that resulted from the increased demand and an increased marketing effort Even though sales volume increased there was no addition of executives, factory supervisors, or office personnel. 2. 3. All employees including executives, but excluding commission salespeople, received a five percent salary increase starting November 1, 2015 Commission salespeople receive their increased compensation through the ncrease 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 nine percent commission on all sales on . Approximately 90 percent of sales earn sales which a commission is given 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 earned