According to explanations offered 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 as well as productivity improvement for each PAT incurs no severance expenses as well as has annual PAT productivity of 12,000 cameras then the company's in-house labour cost per camera assembled at regular time no use of overtime would be