Please help!

Suppose you were considering replacing 50 full-time programmers, each receiving the following annually:

$60,000 salary

$5,000 pension fund contributions

$1,000 each in medical, life insurance, and dental plan payments

Each programmer would be replaced by 3 part-timers, each working 20 hours per week at $10 per hour, with no benefits.Assuming the firm is in the 35% (federal plus state) tax bracket, and privately held, provide a consultant's recommendation.