SCENARIO: Develop a salary expense breakdown for a new unit that is opening. It is anticipated that the unit will have an average daily census of 32 patients. It is a medical-surgical unit with an HPPD of 7.5. Your benefit expense is 21.5% for each employee. This new unit will share a manager with another similar type of unit. (In other words 1 manager over 2 units). For a similar medical-surgical unit, the average staff cost per hour (average cost for all type staff) is $24.40