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Please explain how to calculate and get the reduced number of level 1 employees. The company spends $8,600 per quarter in wages for each Level

Please explain how to calculate and get the reduced number of level 1 employees.
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The company spends $8,600 per quarter in wages for each Level 1 employee. Productivity is currently 204 units per worker, requiring 505 Level 1 employees to meet the production goal of 103,000 units. By spending $60,000 on training, it is projected that productivity can be increased 2%. QUESTION 3 What is the savings from the reduced number of Level 1 employees

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