21. Labor budget: calculating the fixed labor budget. Instead of the raises stated in assume that all benefits are 22 percent and all raises are 5 percent, and calculate the fixed labor budget for January, February, and March. Assume that all the other assumptions in the exhibit remain the same. Explain why some salaries and benefits change from month to month and others do not. EXHIBIT I.4e DATA USED TO CONSTRUCT ZMG HOSPITALIST PRACTICE'S FIXED LABOR SALARIES AND BENEFITS all salaries and wages are paid twice monthly in equal amounts. The 2 nd payment is made on the last day of each nonth