Midwest Sparkleen has provided interior and exterior cleaning for 25 companies in the metro area for the past 10 years. Customer reviews have always been exemplary, but in the past year, significant costs and changes in management have created issues with service levels. You have been the owner of Midwest since its inception and have close working relationships with all your employees, but several clients have recently notified you that your services are no longer required. Unfortunately, these customer losses will require you to restructure your company. You have decided that Mary Smith is the first person who will be let go. She has worked with you for seven years and has always been a good worker with no history of absenteeism or any other issues. You are unable to offer her any severance pay, and her last day of work will be the end of this month