The "Golden Age Retirement Center" cares for 250 elderly patients in need of constant medical care. This center employs a number of different types of employees but the heart of the staff are "nurses aides". You want to start in your budget preparation by developing the personnel budget for nurses aides. State law mandates that there only be 6 patients per nurses aide and that there be full staffing 24 hours per day. Each aide works 8 hours per day, 5 days per week and gets paid a base wage of $5.00 per hour. In addition, they can earn "time and a half" for working weekends or the 3rd shift (10:00 pm to 6:00 am) and for working on one of the five scheduled holidays. They are given 2 weeks off per year for vacation, and 5 days for sick leave (which are paid at the base wage). The center only employs full-time staff and has to pay $100 per employee per month in health insurance and 15% of wages in other fringe benefits. Using this information, develop the annual personnel budget for nurses aides.