We employ several master carpenters as a part of our construction company. the year consists of 52 40-hour weeks. seasonally there is overtime for 6 months, where you work each Saturday, (mid-May through mid-September( for an equivalent of 24 weeks and every other Sunday. in addition, there are two weeks of paid vacation, 5 days of paid sick time, and six paid holidays (new years day, memorial day, 4th of July, labor day, thanksgiving, and Christmas day) the vacation, sick, and holiday is paid at the hourly base rate. non-hourly costs include FICA (7.65%). Workers' compensation for 1.5% for a maximum of $15,000; medical insurance for $525 monthly. unemployment insurance of $800 annually; and a 50.00 Christmas bonus. the base hourly rate is $27.10. overtime is paid at time and a half. we are interested in finding the estimated direct labor cost for a master carpenter. what is the annual labor cost for a master carpenter.