Based on your calculations in question $2$ and $100,000$ units of production, what is the

impact of an across$-$the$-$board $5\%$ raise on unit cost?

Assume a $3\%$ increase in benefits along with the raise in question $2.$ What is the cost of

the benefits increase? What its impact on unit cost?

What other factors, besides a raise or benefit increase, might affect unit costs? How are

those factors related to changes in compensation?