Staff costs. The two full-time members of staff are paid £149 per week each for a five-day week, with four weeks paid holiday in each year. During staff holidays, Keith's wife. Penny, and their daughter Gloria, come in and help out. Penny works for nothing but Gloria is no fool, and insists on payment of £149 for each of the four weeks she works each year. The part-time member of staff is a student who works all day on Saturday for £28. She gets no holiday pay or sick pay, and during the year to 31 December 20X9 has worked 45 Saturdays.