Costco directly competes with Sam’s Club, the bulksales retailer owned by Walmart. Costco and Sam’s Club approach labor in different ways. This can be seen in the salaries they pay, in the benefits they provide, and in their relationship with unions. How do labor rates at Costco compare to those at Sam’s Club? What about the profit per employee, turnover cost per employee, and turnover rates? Try to compare the overall labor costs for each of the businesses in contrast to just the labor rates they pay workers.