The human resources department of Consumer Cosmetics has responsi- bility for all aspects of payroll and ongoing management of the HR func- tion, hiring new employees, and terminations. The departmental report for 2020 included the following: Average number of company employees in 2020 Number of new hires Number of terminations Number of HR employees HR department costs Salaries Employee-related overhead (25% of HR salaries) + 5,000 500 50 100 $ 5,000,000 1.250.000

The human resources department of Consumer Cosmetics has responsibility for all aspects of payroll and ongoing management of the HR function, hiring new employees, and terminations. The departmental report for 2020 included the following: The human resources department of Consumer Cosmetics has responsibility for all aspects of payroll and ongoing management of the HR function, hiring new employees, and terminations. The departmental report for 2020 included the following