Requirement a. Requirement b. (1) (2) [(2) - (1)1/ (2) Preliminary Balance Expected Value Difference as a 10/31/2019 10/31/2019 Percentage Executive salaries 609,312 % Factory hourly payroll (see Note 1) 11,405,687 % Factory supervisors' salaries 759,699 % Office salaries 2,515,983 % Sales commissions (see Note 2) 2,593,315 %