Please show all accurate calculations for requirements a. and b.

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 Tides In's products. The increase in sales was due to both an increase in the average selling price of four 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 three percent salary increase starting November 1, 2015. 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. Tides Indoes not permit overtime.

5.

Commission salespeople receive a six percent commission on all sales on which a commission is given. Approximately 65 percent of sales earn sales commission. The other 35 percent are "call-ins," for which no commission is given. Commissions are paid in the month following the month they are earned.

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 value-recorded amount)/expected value. (Round to the nearest hundredth percent, X.XX%.)

Executive salaries Factory hourly payroll Factory supervisors' salaries Office salaries Sales commissions Requirement a. (1) (2) Preliminary Balance Expected value 10/31/2016 10/31/2016 583,956 11,100,499 770,600 2,515,983 2.593.315