You are a part of the audit team auditing the financial statements of Asda warehouse for the year ended 31 March 2015. The company employed the following staff at the start of financial year: 7 office and warehouse managers, 20 warehouse staff and 20 office staff. The pay ranges for each category of staff is shown below. Office and warehouse managers: $35$50k per year Warehouse and office staff: \$18-\$25k per year You have been asked to audit the wages and salaries expenses for the year. All staff was given a 4% pay rise in the year, backdated to the start of the year. One of the office managers left the company halfway through the year. Two new members of the warehouse staff and three new members of office staff joined half way through the year. The expense for the year is shown in the draft statement of profit and loss as $1,249,450 Required: Use analytical procedures; perform a proof in total on the wages and salaries expenses for the year