You are auditing payroll for the Tides In Technologies company for the year ended October 31, 2019. Included next are amounts from the client's trial balance, along with comparative audited information for the prior year. Data Table * Sales have increased 13% over prior year. 6% percent of that is due to an increase in the average selling price. The remaining 7% is attributed to an increase in the number of units sold. 2A. 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.) 2B. 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\%.) (Note 1: When computing the expected value of factory hourly payroll, you must take into consideration both the 2% wage increase and the 7% 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.)