For this exercise, please assume a province has three rates for worker's compensation: General Office Workers,

$1.85

per $100; Sales Staff,

$2.40

per $100; Management Personnel,

$1.25

per $100.

In this province,

DMK

Enterprises operates a business that has workers in each of these categories. The company has projected the following salary expense for each category of employee for the calendar year:

General Office Worker	$255,000
Sales Staff	$348,000
Management Personnel	$418,000