FOR THIS EXERCISE, PLEASE ASSUME A PROVINCE THAT HAS $3$ RATES FOR WORKER'S COMPENSATION.

GENERAL OFFICE WORKERS $ $1\mathrm{.}85$ PER $$100$

SALES STAFF $$2\mathrm{.}45$ PER $ $100$

MANAGEMENT PERSONNEL $$1\mathrm{.}25$ PER $$100$

IN THIS PROVINCE DSK ENTERPRISE OPERATE A BUSINESS THAT HAS WORKER'S IN

EACH OF THESE CATEGORIES. THE COMPANY HAS PROJECTED THE FOLLOWING SALARY

EXPENSE FOR EACH CATEGORY OF EMPLOYEE FOR THE CALENDAR YEAR:

GENERAL OFFICE WORKER $$286,000$

SALES STAFF $375,000$

MANAGEMENT PERSONNEL $460,000$Accounts