19. You are the head of the Maintenance Department in Greggysburg, Ohio. You have the following employees who are each compensated 500 hours per calendar quarter with the following hire dates. A 1-1-20 B 4-1-88 Will retire on 7-1-21 and be replaced by a new hire C 10-1-01 D 7-1-06 Red circled at $ 14.75 E 4-1-19 F 7-1-20 G 10-1-19 Employees receive a longevity bonus of $ 1,500 each year after their 20 anniversary date The employer cost for health insurance is $ 600 per month per employee. Employees are not eligible for health insurance during their first 90 days of employment Vacation based on their length of service as of December 31 to be utilized in the following year as follows: Less than 1 year no vacation 1 to 5 years 2 weeks 6 to 12 years 3 weeks 13 to 20 years 5 weeks Employees will take all of their vacation. When employees take vacation, their jobs are filled by agency temps, the agency is paid $ 800 for each week of vacation covered. Employees with at least 15 years of service receive an extra $ 25 per hour longevity pay Employer contribution rates are as follow PERS 20% UEC 3% WC 25 The 2020 and 2021 wage scales are as follows: START 6 MONTHS 2020 12.00 2021 12.50 1 YEAR 2 YEARS 3 YEARS 12.50 13.00 13.50 14.00 13.00 13.50 14.00 14.50 What is your budget for 2021 (30 points)