Martinez Company began operations on January $2,2025.$ It employs $12$ individuals who work $8-$hour days and are paid hourly. Each employee earns $9$ paid vacation days and $6$ paid sick days annually. Vacation days may be taken after January $15$ of the year following the year in which they are earned. Sick days may be taken as soon as they are earned; unused sick days accumulate. Additional information is as follows.

$\backslash$table$[[\backslash$table$[[$Actual Hourly$],[$Wage Rate$]],\backslash$table$[[$Vacation Days Used$],[$by Each Employee$]],\backslash$table$[[$Sick Days Used$],[$by Each Employee$]]],[2025,2026,2025,2026,2025,2026],[$$$9,$$$10,0,8,4,5]]$

Martinez Company has chosen to accrue the cost of compensated absences at rates of pay in effect during the period when earned and to accrue sick pay when earned.

$($a$)$