The HR functions in exhibit 11.2 cost a lot of money. Ten days of training will add 4 percent to payroll if the workers are replaced on the job. Generous benefits will add 5-10 percent of base pay over the minimum set. Service recovery adds a small cost, as does employee counseling. A board member on the finance committee says, "We've gone too far with this. We have to cut back to protect our income for expansion and debt service." How should senior leadership respond