Reference the below Cascio (2000) forumlas to solve the problem.

1) Calculate the weighted attitude score for each employee (Attitude Weight x Attitude Score)

2) Calculate the attitude index = (sum of weighted attitude scores divided by sum of attitude weights)

3) Calculate dollarized attitudes = attitude index x annual payroll

4) Calculate gain = dollarized attitudes - annual payroll

5) Calculate gain per person

The table below is data relative to the five-member troubleshooting team of the Boss Corporation:

Employee	Annual Salary ($)	Job Grade	Tenure (Years)	Attitude Weight	Attitude Score
1. A. Smith	40,000	35	12	7	1.25
2. V. Testaverde	19,000	23	5	4	1.02
3. P. Manning	30,000	37	15	9	1.29
4. P. Rivers	27,000	29	10	8	1.20
5. M. Ryan	22,000	22	6	4	.75

A. Use a human asset valuation approach to dollarize these attitudes, to compute the overall gain (loss), and to compute the gain (or loss) per person

B. What are two advantages and two drawbacks to this approach