> I'm surprised you don't know the term opportunity cost. Assumptions. I know it. I'm saying that it makes zero sense to put it in your equation as you have. Y

> I'm surprised you don't know the term opportunity cost. Assumptions. I know it. I'm saying that it makes zero sense to put it in your equation as you have. Your equation appears to be per employee (but you are not talking about the employee opportunity cost). You are adding in the business opportunity cost of money to your equation - a per business cost not a per employee cost. Again you are mixing implicit types which makes your equation meaningless. > Your assumption that employees are stupid and ignorant You are making the assumption. I never said that and I certainly don't think it.