1. Jane Burns, an HR analyst for Standard City, USA, knows that SD y for firefighters in her city is $28,000. The fire department has asked the city to provide training in team building for 500 of its employees, at a cost of $2,500 per employee. The effects of this organization-development effort are expected to last for two years.

Using Equation 11-1 , compute the break-even value for dt necessary for the city to recoup the costs of the program.