Bob the Boss has 30 employees who work 8-hour per day and are paid hourly. On January 1, Year 6, the company began a program of granting its employees 10 days paid vacation each year. Vacation days earned in Year 6 may be taken starting on January 1, Year 7. Information relative to these employees is as follows:

Year Year 6 Year? Years Hourly Wages $16.25 14.00 17.25 Vacation Days Earned Vacation Days Used by Each Employee by Each Employee 10 0 10 10 10 8