BA- Report

Exhibit 1: Current Compensation Costs

Average yearly wage $27,290.00

Average hourly wage 13.12

Dollar value of yearly benefits, per employee 16,904.00

Total compensation (wages plus benefits) $44,194.00

Benefits (by Category) Dollar Cost/Employee/Year

1. Legally required payments (employer’s share):

a. FICA taxes $2,088.00

b. Unemployment compensation 434.00

c. Workers’ compensation 546.00

2. Pension, insurance, etc. (employer’s share):

a. Pension plan premiums/pension payments 1,460.00

b. Life insurance and health insurance 427.00

c. Health insurance 4,000.00

c. Short-term disability 83.00

d. Salary continuation/long-term disability 57.00

e. Dental insurance 350.00

f. Discounts on goods/services purchased from

company by employees 27.00

g. Miscellaneous payments (separation or termination pay

moving expenses, etc.) 124.00

3. Paid rest periods, lunch periods, wash-up time, clothes-

change time, get ready time, etc. (60 minutes/day) 3410.00

4. Payments for time not worked:

a. Paid vacations/payments in lieu of vacation

(16 days per year average) 1,680.00

b. Payments for holidays not worked (9 days) 945.00

c. Paid sick leave (10 days maximum) 1050.00

d. Payments for state or national guard duty,

jury duty, bereavement pay, voting pay allowance 66.00

5. Other items:

a. Profit sharing payments 0.00

b. Contributions to employee thrift plans 71.00

c. Christmas or other special bonuses, service awards,

suggestion awards, etc. 0.00

d. Employee education expenditures (tuition reimbursement, etc.) 40.00

e. Special wage payments ordered by courts, payments

to union stewards, etc. 46.00

Total $16,904.00