Ulta Inc. allows each employee to earn $15$ paid vacation days each year with full pay. Unused vacation time can be carried over to the next year. If not taken during the next year, unused vacation time is lost. By the end of Year $1,$ all but $3$ of the $30$ employees had taken their earned vacation time. The three employees carried over to Year $2$ a total of $20$ vacation days, which represented Year $1$ salary of $$3,600.$ During Year $2,$ all of these three used their Year $1$ vacation carryover; none of them had received a pay rate change from Year $1$ until the time they used their carryover. Total cash wages paid: Year $1,$ $$420,000$; Year $2,$ $$444,000.$ There was no carryover of vacation time earned in Year $2.$