1: Work out superannuation (Column D) by multiplying salaries (Column B) by 9% Superannuation (Column C) Step 2: Work out total cost of employment for each position (Column E) Step 3: Find totals of columns B, D and E. Positions A Chief Executive Senior Team Coach Participation Development Officer Junior Coaching Director Administration Assistant Total Employment Budget Full-Time $ Part-Time $ Full-Time $ Part-Time $ Full-Time $ 6A S Annual Salary $ B 40,000 26,000 35,000 20,000 21,000 142,000 Employer's Superannuation S D % C 9% 9% 9% 9% 9% Contribution Total Employment Cost $ E