Use the following table to answer questions $1-4.$ Be sure to include your arithmetic so that the instructor can see how you determined your answers.

EMPLOYMENT LEVELS FOR SEAT OF KNOWLEDGE

Jan Feb Mar Apr May Jun Jul Aug Sep Oct Nov Dec

Machining$/$Fabricating $474750495151525151505253$

Shipping$/$Receiving $242325252523242424242424$

Welding $303134343332323333384343$

Paint$/$Assembly $263030302936343336373635$

TURNOVER

Date Department Reason

$04/12$ Machining$/$Fabricating Other Job

$05/23$ Machining$/$Fabricating Discharged

$06/08$ Machining$/$Fabricating Other Job

$06/13$ Machining$/$Fabricating Personal

$7/12$ Machining$/$Fabricating Other Job

$08/09$ Machining$/$Fabricating Discharged

$08/17$ Machining$/$Fabricating Personal

$08/28$ Machining$/$Fabricating Discharged

$09/14$ Machining$/$Fabricating Other Job

$10/15$ Machining$/$Fabricating Retired

$10/15$ Machining$/$Fabricating Discharged

$10/15$ Machining$/$Fabricating Discharged

$11/01$ Machining$/$Fabricating Discharged

$6666666$

$11/14$ Machining$/$Fabricating Other Job

$12/03$ Machining$/$Fabricating Discharged

$12/03$ Machining$/$Fabricating Discharged

$12/03$ Machining$/$Fabricating Discharged

$12/06$ Machining$/$Fabricating Other Job

$04/26$ Paint$/$Assembly Other Job

$05/18$ Paint$/$Assembly Personal

$07/05$ Paint$/$Assembly Discharged

$07/27$ Paint$/$Assembly Moving

$07/31$ Paint$/$Assembly Other Job

$09/05$ Paint$/$Assembly Other Job

$04/27$ Shipping$/$Receiving Personal

$05/25$ Shipping$/$Receiving Retired

$06/28$ Shipping$/$Receiving Personal

$07/12$ Shipping$/$Receiving Discharged

$07/20$ Shipping$/$Receiving Other job

$07/23$ Shipping$/$Receiving Personal

$08/30$ Shipping$/$Receiving Other Job

$01/12$ Welding Other Job

$12/03$ Welding Discharged

$12/03$ Welding Personal

$12/03$ Welding Discharged

$12/03$ Welding Discharged

$12/03$ Welding Personal

$12/17$ Welding Discharged

$12/17$ Welding Other job

$12/17$ Welding Discharged

$12/17$ Welding Discharged

$12/17$ Welding Discharged

$1.$ Calculate the average employment level for each department.

$2.$ Then add the average employment level for each department to get the total average employment for the company.

$3.$ Calculate the annual rates of voluntary, involuntary, and total turnover for the company.

$4.$ Which department has the highest turnover rate?

DEPT. AVG. EMPLOYMENT TURNOVER TURNOVER RATE

MACHINING

SHIPPING

WELDING

PAINT$/$ASSEMBLY

$5.$ Assume the cost of advertising, selection, interviewing, and orientation is $$200$ per employee who leaves, the average cost of training is $$1000$ per employee who leaves, and $$1260$ is lost in productivity for each employee who leaves. Severance pay for any discharged employee is the equivalent of $2$ weeks pay and the average annual base pay for terminated employees was $$36,400.$ What is the estimated total cost of turnover for Seat of Knowledge this year? How much does turnover cost per employee?

$6.$ Seat of Knowledge projected an employment level of $150$ employees this year. With an unemployment tax of $3\mathrm{.}2\%,$ what was the company$$s expected unemployment tax bill assuming taxes are paid on the first $$10,500$ earned by an employee and every employee at the company earns more than $$10,500$ per year?