1. Jane Burns, an HR analyst for Standard City, USA, knows that SDy for firefighters in her city is $31,000. The fire department has asked the city to provide training in team building for 500 of its employees, at a cost of $3,500 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.