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Cost for Category 1: $18.00 40 hours/week * 2 190 employees Cost for Category 2: $18.00 40 hours/week*3 20 employees Cost for Category 3: $18.00

Cost for Category 1: $18.00 40 hours/week * 2 190 employees Cost for Category 2: $18.00 40 hours/week*3 20 employees Cost for Category 3: $18.00 40 hours/week*4 40 employees Cost for Category 4: $18.00 40 hours/week*5 300 employees. total= $136,800+ 14,400+28,800+216,000= $396,000

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