Plastic2Oil Inc (PTOI)

[the big guy]

Hogwash????? I don't really understand your post, but I think that you are saying that the additional costs I am talking about is the cost of the Human Resources department. Nothing could be farther from the truth. I am not a Cost Accountant, and they are the only true "experts".

Everybody in a company that occupies a desk has an Overhead cost associated with the cost of the desk, the heat, light, the computer and tools they use, etc. That is Overhead. Everybody, including H/R people, attracts Overhead.

Everybody in a company has "Burden", which is the correct term that Steady_T used. Burden = all costs above salary, which are: benefits, vacation... etc...

Cost = Raw cost (Hourly Rate) + Burden = Overhead.

I never mentioned incremental costs. Nothing to do with it.

Each hour that an employee spends working costs a company roughly double what the employee is paid, unless they are virtual workers, in which case you can eliminate the Overhead. I actually in one situation had a list of strictly internal departments that did not "attract" Overhead (using the correct accountant's term). I costed appropriately.