You are auditing payroll for the Vineyard 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. (Click the icon to view the amounts from the trial balance.) i (Click the icon to view the additional information.) Read the requirements. (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.) (1) Preliminary Requirement a. (2) Requirement b. [(2) (1)](2) Balance Expected Value 10/31/2019 10/31/2019 Difference as a Percentage Executive salaries 592,003 Factory hourly payroll (see Note 1) 10,958,864 Factory supervisors' salaries 797,096 Office salaries 2,905,881 Sales commissions (see Note 2) 2,395,881 % % % % %