In Equation (8.2), the cost of operating labor, C OL , is multiplied by a factor of

Question:

In Equation (8.2), the cost of operating labor, C_OL, is multiplied by a factor of 2.73. One reason for this is that the value of C_OL includes only plant operators and not supervisory and clerical labor costs. Is this statement true or false? What other factors (if any) account for the multiplication factor of 2.73?
COMA 0.180 FCI +2.73COL + 1.23(CUT + CWT + CRM) (8.2)