You are auditing payroll for the Sandy LaneSandy Lane Technologies company for the year ended October 31,

20192019. Included next are amounts from the client's trial balance, along with comparative audited information for the prior year.

	Audited Balance 10/31/2018	Preliminary Balance 10/31/2019
Sales*	$55,934,900	$63,206,437
Executive salaries	492,811	618,432
Factory hourly payroll	9,284,511	10,958,864
Factory supervisors' salaries	809,654	760,800
Office salaries	1,948,375	2,713,957
Sales commissions	2,018,149	2,829,500
*Sales have increased 13% over prior year. 5% percent of that is due to an increase in the average selling price. The remaining 8% is attributed to an

(Note 1: When computing the expected value of factory hourly payroll, you must take into consideration both the 7% wage increase and the 8% increase in the number of units produced and sold. Note 2: Use the increase in the 10/31/2019

preliminary sales balance over the 10/31/2018 audited sales balance to determine the expected value for sales commissions on 10/31/2019.

Requirement a. Requirement b. [(2) - (1)]/(2) (2) Preliminary Balance 10/31/2019 Expected Value 10/31/2019 Difference as a Percentage Executive salaries Factory hourly payroll (see Note 1) Factory supervisors' salaries Office salaries Sales commissions (see Note 2) 618,432 10,958,864 760,800 2,713,957 2,829,500 Requirement a. Requirement b. [(2) - (1)]/(2) (2) Preliminary Balance 10/31/2019 Expected Value 10/31/2019 Difference as a Percentage Executive salaries Factory hourly payroll (see Note 1) Factory supervisors' salaries Office salaries Sales commissions (see Note 2) 618,432 10,958,864 760,800 2,713,957 2,829,500