Looking for expected values and differences as percentages.

(Note 1 When computing the expected value of tactory hourly payroll, you must take into conclderston both tho 3'll wage Increate 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 10/31/2010 audited solos bolonce to determino ho expected value for sales commissions on 10/31/2019.) Ruquiumunta. Requirement b. 20/12) Preliminary Balance 10/31/2019 expected Value 10/31/2019 Dillerence as a Percentage Executive salaries 592003 Factory hourly payroll (see Note 1) Factory supervisors' salaries Office salaries Sales commissions (see Note 2) 1,097 055 770.600 2.894 585 2.827321 You are auditing payroll for the Dowlon Dune Technologies company for the year onded October 31, 2019. Included next are amounts from tho cllent's trial balanco along with comparative auditod Information for the prior year. FID (Click the icon to view the amounts from the trial balance.) (Click the icon to view the additional Intomation.) Read the guitaments Audited Preliminary Balance Balance 10/31/2018 10/31/2019 58,583,900 $ 68,543,163 Executive salaries 501,948 592003 Factory hourly payroll 8,371,149 11 697 055 Factory supervisors' salaries 689,205 770.000 Olice salaries 2,003,912 2894,585 Salus commissions 2,503,913 2027 021 'Sales have increased 17% our prior your 5% percent of that is due to an increase in the average selling pricu The remaining 12% is attributed to an increase in the number ol units, gold You have obtained the following Information to help you porlomm preliminary analytical procodures for the payroll account balances 1. There has been a significant increase in the demand for Dowlon Dunes products. The increase in salen was due to both an incronne in the average selling prion of 5 percent and an increase in units sold that resulted from the increased demand and an increased marketing effort 2. Even though sales volume increased, there was no addition of executivos, factory supervisors, or ollice personnel 3. All employees including oxuculives, but excluding commission salespeople received a 3 percent salary increase starting November 1, 2018 Commission salespooplo receive thor increased compensation through the increase in sales . 4. The increased numbor of factory hourly employoos was accomplished by recalling employees that had been laid off. They rocoivo tho same wago rate as existing employeos Dowton Dune do os not permit overtimo 5. Commission salespeople recelvo a 9 percent commission on all sales on which a commission is given Approximatoly 80 percont of salas oam sales commission. The other 20 percent are calling," for which no commission is given. Commissions are paid in the month following the month they are earned