1 The full compensation, including fringe benefits, for direct and indirect employees (other than engineers) was $3,900 per month. Employees worked an average of 20 days per month (holidays and vacations accounted for the remaining 2-3 business days per month). Valves Pumps Flow Controllers Total Production (units) 7,500 12,500 4,000 24,000 Direct labor per unit 0.38 DL hours 0.50 DL hours 0.40 DL hours