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Programming Business - total human resource costs

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Let's say you ran a programming house, and you typically employed eight full-time programmers, all paid a very nice salary, have the usual benefits, including four week vacation each year. Overtime pay is made only approval by you, the programmer's boss. Business has been booming in the last few years, so you hired a few outsiders to help out on key projects. The outsiders are paid an hourly rate.

How would everyone describe the business' "total human resource costs?" Variable, Fixed, Mixed? Support your view.

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The expert examines total human resource costs for programming businesses.

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Total human resources costs can be considered mixed. There are fixed costs, which include base pay rates and salaries of permanent employees and their vacation benefits. There are ...

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