According to explanations provided on the Help screens for the Production Cost Report, if a company pays a PAT member a $25,000 annual compensation package, utilizes no overtime, employs 200 PATs, spends $1,000 per quarter for training and productivity improvement for each PAT, incurs no severance expenses, and has annual PAT productivity of 12,000 cameras, then the company.s in-house labor cost per camera assembled at regular time (no use of overtime) would be
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