1. You are head of the Maintenance Department in Greggysburg, Ohio. Employees are paid according to length of service with the City based on their date of hire and classification.

You have the following employees who each are compensated 500 hours per calendar quarter with the following dates of hire.

A 1-1-75

B 4-1-88

C 10-1-01

D 7-1-06

E 4-1-18 RED CIRCLED AT $ 14.25<--------------------------------------------------------------

F 7-1-18

G 10-1-19

Employees receive a longevity bonus of $ 1,500 on their 20^th anniversary date. No additional bonus b beyond fifteen years, just a bonus on their 20^th anniversary date.

Employees earn vacation based on their length of service as of December 31^st to be utilized in the following year as follows:

Less than 1 year no vacation

1 to 7 years 2 weeks

8 to 12 years 3 weeks

15+ years 4 weeks

Employees will take all of their vacation. When employees take vacation, their jobs are filled by agency temps, the agency is paid $ 600 for each week of vacation covered.

Employer contribution rates are as follow:

PERS 15%

UEC 3%

WC 2%

The 2020 and 2021 wage scales are as follows:

START 6 MONTHS 1 YEAR 2 YEARS 3 YEARS

2020 12.00 12.50 13.00 13.50 14.00

2021 12.50 13.00 13.50 14.00 14.50

What is your budget for 2021? (24 points) SHOW ALL YOUR WORK.