The Daily Grind is open 12 hours each day, 7 days a week, and is staffed with three employees during the morning shift (7:00 a.m. - 11:00 a.m), two employees from 11:00 a.m. until 3:00 p.m, and three employees from 3:00 p.m. - 7:00 p.m.Labor is a fixed cost, because the employees are paid regardless of whether coffee is sold. David worked 60 hours each week on average, and was paid a salary of $30,000 during the first year of operations. Fringe benefits for David, including health insurance and payroll taxes, accounted for an additional $10,000 of costs for the company. Part-time employees work an average of 24 hours each week and are paid $9 per hour. Payroll taxes and other costs average about $1.00 per hour for part-time employees. As shown in the following table, part time employees worked from 656 hours to 727 hours each month:

Month	Part-Time Employees Labor Hours
January	722 hours
February	656 hours
March	727 hours
April	705 hours
May	727 hours
June	705 hours
July	727 hours
August	727 hours
September	705 hours
October	727 hours
November	705 hours
December	727 hours

Calculate the total labor costs for the year.