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.) (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 2% wage increase and the 12% 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.) i More Info Requirement a Requirement b. (2) (2) - (T)/(2) Preliminary Balance Expected Value Difference as a You have obtained the following information to help you perform preliminary 10/31/2019 10/31/2019 Percentage analytical procedures for the payroll account balances. 1. There has been a significant increase in the demand for Vineyard's products. Executive salarles 583,956 The increase in sales was due to both an increase in the average selling price Factory hourly payroll (see Note 1) ) 11,597,899 of 5 percent and an increase in units sold that resulted from the increased demand and an increased marketing effort. Factory supervisors' salaries 760,800 % 2. Even though sales volume increased, there was no addition of executives, Office salaries 2,104,922 % factory supervisors, or office personnel. 3. All employees including executives, but excluding commission salespeople, 2,593,315 Sales commissions (see Note 2) received a 2 percent salary increase starting November 1, 2018. Commission i Data Table salespeople receive their increased compensation through the increase in 4. The increased number of factory hourly employees was accomplished by recalling employees that had been laid off. They receive the same wage rate as existing employees. Vineyard does not permit overtime. 5. Commission salespeople receive a 10 percent commission on all sales on which a commission is given. Approximately 75 percent of sales eam sales commission. The other 25 percent are "call-ins," for which no commission is given. Commissions are paid in the month following the month they are eamed. Audited Preliminary Balance Balance 10/31/2018 10/31/2019 Sales S 49,284,000 $ 57,552,280 Executive salaries 501,948 583.956 Factory hourly payroll 10,798,845 11.597.899 Factory supervisors' salaries 759,699 760,800 Office salaries 2,003,912 2,104,922 Sales commissions 2,305,911 2,593,315 *Sales have increased 17% over prior year. 5% percent of that is due to an increase in the average selling price. The remaining 12% is attributed to an increase in the number of units sold. Print Done Enter any number in the edit fields and then click Check Answer ? All parts showing Check