The auditors of TQ, Inc. obtained the following selected account information. Selected Information Sales revenue Hourly wage expense Office salary expense Bonus expense Payroll tax expense - hourly Payroll tax expense - office 401 (k) match expense Health insurance expense Short-term disability expense Year 2 Year 1 $63,000,000 $12,340,000 $5,092,500 $1,315,000 $1,114,200 $458,000 $410,000 $377,500 $340,000 $60,000,000 $12,000,000 $4,850,000 $1,250,000 $1,080,000 $436,500 $407,000 $265,000 $350,000 Additionally, the auditors noted the following information: . Year 1 unit sales of Product Alpha: 25,000 . Year 1 unit sales of Product Beta: 45,000 Unit sales increased in year 2 by 10% and 6% for Product Alpha and Product Beta, respectively