$3.$ Turnover costs for the $4,000$ employees of Hukalon, Inc., for one year are shown $($Exercise $2$ in Chapter $6).$ Some points to note:

a$.$ In any given year, $12\%$ of the employees can be expected to quit.

b$.$ There are: $250$ production employees, and turnover for each would cost $$58,500.$

c$.$ There are $175$ clerical employees, and turnover for each would cost $$49,000.$

d$.$ There are $55$ managers, and turnover for each would cost $$84,000.$

e$.120$ employees participate in the company$$s EAP program:

$62$ production employees,

$44$ clerical employees, and

$14$ managers.

f$.$ As a result, the following numbers of employees actually quit:

$31$ production,

$22$ clerical, and

$7$ managers.

g$.$ Hospitalization costs are $$200,000,$ which is $56\%$ of the total amount annually budgeted for the EAP.

h$.$ What is Huakon$$s return on investment $($ROI$)$ for its employee assistance program for this one year?