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Management at Glover & Lamb Inc. is concerned about controlling factory labor-related costs. The following summary is the result of an analysis of the major

Management at Glover & Lamb Inc. is concerned about

controlling factory labor-related costs. The following summary is the result of an analysis

of the major categories of labor costs for 2013:

Category Amount

Base wages $63,000,000

Health-care benefits 10,500,000

Payroll taxes 5,018,832

Overtime 8,697,600

Training 1,875,000

Retirement benefits 6,898,500

Workers

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