Restaurant Labor Cost Analysis

This assignment examines the weekly labor expenditures of the Spinach Restaurant, detailing employee wages and tax contributions. The document presents a breakdown of individual employee costs and calculates the total weekly expenses, amounting to $20,207.37. Furthermore, it suggests staffing strategies based on cost-efficiency, advocating for full-time employees working 45 hours per week and employing additional staff for optimal customer service.

Commercial Cookery 1
COMMERCIAL COOKERY
Name
Course
Professor’s Name
University
City (State)
Date
Commercial Cookery

Commercial Cookery 2
Roosters for the Spinach Restaurant
As the general manager of the Spinach Restaurant, I have the obligation to create a two-week roster
that will enable the establishment provide high quality services for its customers within a short period of
time (Belbin, 2011). There are employees in both the front and back ends of the business and there are
supervisors designated to both areas. The business serves dinner only from Tuesday to Saturday and it
serves brunch on Sundays. Therefore, from Tuesdays to Saturdays, the restaurant is open from 1500
hours to 2300 hours. On Sundays, the restaurant is open from 0700 hours to 1500 hours. The restaurant
serves food and beverages and it has a seating capacity of one hundred people. The first week begins
from 6th to 12th November and the second week is from 13th to 19th November.
The supervisors work for 45 hours every week for a fixed wage of $1200 and they have all signed an
Enterprise Agreement. As the manager, I also work for a minimum of 45 hours every week. All the
employees at the Spinach Restaurant are employed under the Hospitality Industry (General) Award 2010
that was effected from 01/07/2017 (Jackson, Renwick and Jabbour, 2011).
The ratio of workers to customers during the Sunday brunch hours is 1 employee for every 30
customers. On the other days during dinner periods, the ratio of workers to the customers is 1:20. There
must also be a minimum of one member of staff when the restaurant is opening and at least two staff
members when the restaurant is closing.
All the employees work for seven and a half hours every shift with a thirty minutes break in the course
of the shift. The main employees work for six days each week which totals to forty-five hours every
week. The rest are casual employees who are paid based on the amount of time they work. The roosters
for a two-week period have been provided below.

Commercial Cookery 3
WEEK ONE; Front end employees
Monday Tuesday Wednesday Thursday Friday Saturday Sunday
Anusha
(manager)
RDO 1500-
1800 (3
hrs.)
1830-
2300
(4.5 hrs)
1500 - 1800
(3 hrs)
1830 - 2300
(4.5 hrs)
1500-1830
(3.5 hrs)
1900-2300
(4 hrs)
1500-
1930 (4.5
hrs) 2000-
2300 (3
hrs)
1500-1730
(2.5 hrs)
1800-2300
(5 hrs)
0700 -
0900 (2
hrs)
0930 -
1500 (5
hrs)
Suzie (level
1
supervisor)
RDO 1500-
1730
(2.5 hrs)
1800-
2300 (5
hrs)
1500 - 1930
(4.5 hrs)
2000 - 2300
(3 hrs)
1500 -
1830 (3.5
hrs) 1900 -
2300 (4
hrs)
1500-
1730 (2.5
hrs) 1800-
2300 (5
hrs)
1500 -
1830 (3.5
hrs) 1900 -
2300 (4
hrs)
0700 -
1000 (3
hrs) 1030
- 1500
(4.5 hrs)
Adam
(cleaner)
RDO 1500-
1830
(3.5 hrs)
1900-
2300 (4
hrs)
1500 - 1830
(3.5 hrs)
1900 - 2300
(4 hrs)
1500-1730
(2.5 hrs)
1800-2300
(5 hrs)
1500-
1830 (3.5
hrs) 1900-
2300 (4
hrs)
1500-1730
(2.5 hrs)
1800-2300
(5 hrs)
0700 -
1030 (3.5
hrs) 1100
- 1500 (4
hrs)
Simon
(level 1
barkeeper)
RDO 1500-
1930
(4.5 hrs)
1500 -1730
(2.5 hrs)
1800 - 2300
1500 -
1800 (3
hrs) 1830 -
1500-
1930 (4.5
hrs) 2000-
1500 -
1800 (3
hrs) 1830
0700 -
1100 (4
hrs) 1130

Commercial Cookery 4
2000-
2300 (3
hrs)
(5 hrs) 2300 (4.5
hrs)
2300 (3
hrs)
- 2300 (4.5
hrs)
- 1500
(3.5 hrs)
Mary (level
2
barkeeper)
RDO 1500-
1800 (3
hrs)
1830-
2300
(4.5 hrs)
1500 - 1800
(3 hrs)
1830 - 2300
(4.5 hrs)
1500 -
1930 (4.5
hrs) 2000 -
2300 (3
hrs)
1500-
1800 (3
hrs)
1830 -
2300 (4.5
hrs)
1500 -
1930 (4.5
hrs) 2000 -
2300 (3
hrs)
0700 -
0900 (2
hrs)
0930 -
1500 (5
hrs)
Martin
(level 3
barkeeper)
RDO RDO RDO 1500-1830
(3.5 hrs)
1900-2300
(4 hrs)
1500 -
1730 (2.5
hrs) 1800
- 2300 (5
hrs)
1500-1830
(3.5 hrs)
1900-2300
(4 hrs)
0700 -
1030 (3.5
hrs) 1100
- 1500 (4
hrs)
Esther
(level 1
waitress)
RDO RDO RDO 1500-1800
(3 hrs)
1830 -
2300 (4.5
hrs)
1500-
1830 (3.5
hrs) 1900-
2300 (4
hrs)
1500-1800
(3 hrs)
1830 -
2300 (4.5
hrs)
0700 -
1000 (3
hrs) 1030
- 1500
(4.5 hrs)
Lionel (level
2 waiter)
RDO RDO RDO 1500-1830
(3.5 hrs)
1900-2300
(4 hrs)
1500-
1830 (3.5
hrs) 1900-
2300 (4
hrs)
1500-1830
(3.5 hrs)
1900-2300
(4 hrs)
RDO

Commercial Cookery 5
Lucy (level
4
barkeeper)
RDO RDO RDO RDO 1500-
1800 (3
hrs)
1830 -
2300 (4.5
hrs)
1500-1800
(3 hrs)
1830 -
2300 (4.5
hrs)
RDO
Jane (level
3 waitress)
RDO RDO RDO RDO RDO 1500-1830
(3.5 hrs)
1900-2300
(4 hrs)
RDO

Commercial Cookery 6
WEEK ONE; Back end employees
Mon
day
Tuesday Wednesday Thursday Friday Saturday Sunday
Reece
(executive
chef)
RDO 1500-1830
(3.5 hrs)
1900-2300
(4 hrs)
1500 - 1930
(4.5 hrs)
2000 - 2300
(3 hrs)
1500-1830
(3.5 hrs)
1900-2300
(4 hrs)
1500 -
1730 (2.5
hrs) 1800
- 2300 (5
hrs)
1500-1800
(3 hrs)
1830 -2300
(4.5 hrs)
0700 -
0900 (2
hrs)
0930 -
1500 (5
hrs)
Jack (level
1
supervisor
grade 1)
RDO 1500-1930
(4.5 hrs)
2000-2300
(3 hrs)
1500 - 1800
(3 hrs) 1830
- 2300 (4.5
hrs)
1500 -
1830 (3.5
hrs) 1900 -
2300 (4
hrs)
1500-
1800 (3
hrs)
1830 -
2300 (4.5
hrs)
1500 -
1830 (3.5
hrs) 1900 -
2300 (4
hrs)
0700 -
1100 (4
hrs) 1130
- 1500 (3.5
hrs)
Arnold
(level 1
kitchen
attendant
)
RDO 1500-1800
(3 hrs)
1830-2300
(4.5 hrs)
1500 - 1830
(3.5 hrs)
1900 - 2300
(4 hrs)
1500 -
1930 (4.5
hrs) 2000 -
2300 (3
hrs)
1500-
1800 (3
hrs)
1830 -
2300 (4.5
hrs)
1500-1730
(2.5 hrs)
1800-2300
(5 hrs)
0700 -
0900 (2
hrs)
0930 -
1500 (5
hrs)
James
(level 1
RDO 1500-1800
(3 hrs)
1500 -1730
(2.5 hrs)
1500 -1800
(3 hrs)
1500-
1930 (4.5
1500-1730
(2.5 hrs)
0700 -
1030 (3.5

Commercial Cookery 7
chef
assistant)
1830-2300
(4.5 hrs)
1800 - 2300
(5 hrs)
1830 -
2300 (4.5
hrs)
hrs) 2000-
2300 (3
hrs)
1800-2300
(5 hrs)
hrs) 1100
- 1500 (4
hrs)
Eunice
(level 2
kitchen
attendant
)
RDO 1500-1730
(2.5 hrs)
1800-2300
(5 hrs)
1500 - 1800
(3 hrs) 1830
- 2300 (4.5
hrs)
1500-1830
(3.5 hrs)
1900-2300
(4 hrs)
1500-
1830 (3.5
hrs) 1900-
2300 (4
hrs)
1500-1800
(3 hrs)
1830 -2300
(4.5 hrs)
0700 -
1000 (3
hrs) 1030 -
1500 (4.5
hrs)
Mark
(level 3
kitchen
attendant
)
RDO RDO RDO 1500-1830
(3.5 hrs)
1900-2300
(4 hrs)
1500-
1730 (2.5
hrs) 1800-
2300 (5
hrs)
1500-1830
(3.5 hrs)
1900-2300
(4 hrs)
0700 -
1030 (3.5
hrs) 1100
- 1500 (4
hrs)
Agnes
(level
2chef
assistant)
RDO RDO RDO 1500-1800
(3 hrs)
1830 -2300
(4.5 hrs)
1500-
1830 (3.5
hrs) 1900-
2300 (4
hrs)
1500 -1800
(3 hrs)
1830 -
2300 (4.5
hrs)
0700 -
1000 (3
hrs) 1030 -
1500 (4.5
hrs)
Justin
(chef
assistant)
RDO RDO RDO 1500-1730
(2.5 hrs)
1800-2300
(5 hrs)
1500-
1830 (3.5
hrs) 1900-
2300 (4
hrs)
1500-1830
(3.5 hrs)
1900-2300
(4 hrs)
RDO
Dennis RDO RDO RDO RDO 1500- 1500-1830 RDO

Commercial Cookery 8
(level 3
kitchen
attendant
)
1930 (4.5
hrs) 2000-
2300 (3
hrs)
(3.5 hrs)
1900-2300
(4 hrs)
Charity
(level 4
chef
assistant)
RDO RDO RDO RDO RDO 1500 -
1930 (4.5
hrs) 2000 -
2300 (3
hrs)
RDO
WEEK TWO; Front end employees

Commercial Cookery 9
Mon
day
Tuesday Wednesday Thursday Friday Saturday Sunday
Anusha
(manager)
RDO 1500-1800
(3 hrs)
1830-2300
(4.5 hrs)
1500 - 1830
(3.5 hrs)
1900 - 2300
(4 hrs)
1500 -
1930 (4.5
hrs) 2000 -
2300 (3
hrs)
1500-
1930 (4.5
hrs) 2000-
2300 (3
hrs)
1500-1800
(3 hrs)
1830 -2300
(4.5 hrs)
0700 -
1030 (3.5
hrs) 1100 -
1500 (4
hrs)
Suzie
(level 1
supervisor
)
RDO 1500-1830
(3.5 hrs)
1900-2300
(4 hrs)
1500 -1730
(2.5 hrs)
1800 - 2300
(5 hrs)
1500-1730
(2.5 hrs)
1800-2300
(5 hrs)
1500-
1830 (3.5
hrs) 1900-
2300 (4
hrs)
1500 - 1830
(3.5 hrs)
1900 - 2300
(4 hrs)
0700 -
1000 (3
hrs) 1030 -
1500 (4.5
hrs)
Adam
(cleaner)
RDO 1500-1730
(2.5 hrs)
1800-2300
(5 hrs)
1500 - 1800
(3 hrs) 1830
- 2300 (4.5
hrs)
1500 -
1830 (3.5
hrs) 1900 -
2300 (4
hrs)
1500-
1830 (3.5
hrs) 1900-
2300 (4
hrs)
1500-1730
(2.5 hrs)
1800-2300
(5 hrs)
0700 -
1000 (3
hrs) 1030 -
1500 (4.5
hrs)
Simon
(level 1
barkeeper
)
RDO 1500-1800
(3 hrs)
1830-2300
(4.5 hrs)
1500 - 1930
(4.5 hrs)
2000 - 2300
(3 hrs)
1500-1800
(3 hrs)
1830 -2300
(4.5 hrs)
1500-
1930 (4.5
hrs) 2000-
2300 (3
hrs)
1500-1730
(2.5 hrs)
1800-2300
(5 hrs)
0700 -
1030 (3.5
hrs) 1100 -
1500 (4
hrs)
Mary
(level 2
RDO 1500-1930
(4.5 hrs)
1500 - 1800
(3 hrs) 1830
1500-1830
(3.5 hrs)
1500-
1830 (3.5
1500-1800
(3 hrs)
0700 -
0900 (2

Commercial Cookery 10
barkeeper
)
2000-2300
(3 hrs)
- 2300 (4.5
hrs)
1900-2300
(4 hrs)
hrs) 1900-
2300 (4
hrs)
1830 -2300
(4.5 hrs)
hrs)
0930 -
1500 (5
hrs)
Martin
(level 3
barkeeper
)
RDO RDO RDO 1500-1830
(3.5 hrs)
1900-2300
(4 hrs)
1500-
1730 (2.5
hrs) 1800-
2300 (5
hrs)
1500-1830
(3.5 hrs)
1900-2300
(4 hrs)
0700 -
1100 (4
hrs) 1130 -
1500 (3.5
hrs)
Esther
(level 1
waitress)
RDO RDO RDO 1500-1830
(3.5 hrs)
1900-2300
(4 hrs)
1500 -
1730 (2.5
hrs) 1800
- 2300 (5
hrs)
1500 -1800
(3 hrs)
1830 - 2300
(4.5 hrs)
0700 -
0900 (2
hrs)
0930 -
1500 (5
hrs)
Lionel
(level 2
waiter)
RDO RDO RDO 1500 -1800
(3 hrs)
1830 -
2300 (4.5
hrs)
1500-
1800 (3
hrs)
1830 -
2300 (4.5
hrs)
1500-1830
(3.5 hrs)
1900-2300
(4 hrs)
RDO
Lucy (level
3
barkeeper
RDO RDO RDO RDO 1500-
1800 (3
hrs)
1500-1830
(3.5 hrs)
1900-2300
RDO

Commercial Cookery 11
) 1830 -
2300 (4.5
hrs)
(4 hrs)
Jane (level
3
waitress)
RDO RDO RDO RDO RDO 1500 - 1930
(4.5 hrs)
2000 -2300
(3 hrs)
RDO
WEEK TWO; Back end employees
Mon
day
Tuesday Wednesday Thursday Friday Saturday Sunday
Reece
(executiv
e chef)
RDO 1500-1800
(3 hrs)
1830-2300
(4.5 hrs)
1500 - 1800
(3 hrs) 1830
- 2300 (4.5
hrs)
1500-1830
(3.5 hrs)
1900-2300
(4 hrs)
1500-
1930 (4.5
hrs) 2000-
2300 (3
hrs)
1500-1730
(2.5 hrs)
1800-2300
(5 hrs)
0700 -
0900 (2
hrs)
0930 -
1500 (5
hrs)

Commercial Cookery 12
Jack
(level 1
superviso
r grade
1)
RDO 1500-1730
(2.5 hrs)
1800-2300
(5 hrs)
1500 - 1930
(4.5hrs)
2000 - 2300
(3 hrs)
1500 - 1830
(3.5 hrs)
1900 - 2300
(4 hrs)
1500-
1730 (2.5
hrs) 1800-
2300 (5
hrs)
1500 -
1830 (3.5
hrs) 1900 -
2300 (4
hrs)
0700 -
1000 (3
hrs) 1030 -
1500 (4.5
hrs)
Arnold
(level 1
kitchen
attendan
t)
RDO 1500-1830
(3.5 hrs)
1900-2300
(4 hrs)
1500 - 1830
(3.5 hrs)
1900 - 2300
(4 hrs)
1500-1730
(2.5 hrs)
1800-2300
(5 hrs)
1500-
1830 (3.5
hrs) 1900-
2300 (4
hrs)
1500-1730
(2.5 hrs)
1800-2300
(5 hrs)
0700 -
1030 (3.5
hrs) 1100
- 1500 (4
hrs)
James
(level 1
chef
assistant)
RDO 1500-1930
(4.5 hrs)
2000-2300
(3 hrs)
1500 -1730
(2.5 hrs)
1800 - 2300
(5 hrs)
1500 -1800
(3 hrs)
1830 - 2300
(4.5 hrs)
1500-
1930 (4.5
hrs) 2000-
2300 (3
hrs)
1500 -1800
(3 hrs)
1830 -
2300 (4.5
hrs)
0700 -
1100 (4
hrs) 1130
- 1500 (3.5
hrs)
Eunice
(level 2
kitchen
attendan
t)
RDO 1500-1800
(3 hrs)
1830-2300
(4.5 hrs)
1500 - 1800
(3 hrs) 1830
- 2300 (4.5
hrs)
1500 - 1930
(4.5 hrs)
2000 -2300
(3 hrs)
1500-
1800 (3
hrs)
1830 -
2300 (4.5
hrs)
1500 -
1930 (4.5
hrs) 2000 -
2300 (3
hrs)
0700 -
0900 (2
hrs)
0930 -
1500 (5
hrs)
Mark
(level 3
kitchen
RDO RDO RDO 1500-1830
(3.5 hrs)
1900-2300
1500 -
1730 (2.5
hrs) 1800
1500-1830
(3.5 hrs)
1900-2300
0700 -
1030 (3.5
hrs) 1100

Commercial Cookery 13
attendan
t)
(4 hrs) - 2300 (5
hrs)
(4 hrs) - 1500 (4
hrs)
Agnes
(level
2chef
assistant)
RDO RDO RDO 1500-1800
(3 hrs)
1830 -2300
(4.5 hrs)
1500-
1830 (3.5
hrs) 1900-
2300 (4
hrs)
1500-1800
(3 hrs)
1830 -2300
(4.5 hrs)
0700 -
1000 (3
hrs) 1030 -
1500 (4.5
hrs)
Justin
(chef
assistant)
RDO RDO RDO 1500-1830
(3.5 hrs)
1900-2300
(4 hrs)
1500-
1830 (3.5
hrs) 1900-
2300 (4
hrs)
1500-1830
(3.5 hrs)
1900-2300
(4 hrs)
RDO
Dennis
(level 3
kitchen
attendan
t)
RDO RDO RDO RDO 1500-
1800 (3
hrs)
1830 -
2300 (4.5
hrs)
1500-1800
(3 hrs)
1830 -2300
(4.5 hrs)
RDO
Charity
(level 4
chef
assistant)
RDO RDO RDO RDO RDO 1500-1830
(3.5 hrs)
1900-2300
(4 hrs)
RDO

Commercial Cookery 14
The working hours for every employee on each day are as shown below with an inclusion of a thirty
minutes break during the course of the shift (Scullion and Collings, 2011). To ensure that there are
employees working throughout the shift, the employees go for their breaks in alternation. During this
period, the employees working on an hourly basis, do not receive compensation. Therefore, all the
employees work for seven and a half hours per day.
All the full time employees work every day from Tuesday to Sunday when the restaurant is open and
rest on Monday when the restaurant does not open. The rooster has ensured that there is a staff
member during the opening hours of the restaurant and it has also ensured that there are at least two
staff members when the restaurant is closing.
The employee payments per hour during the different periods are as follows; for ordinary hours, they
receive $23.51 per hour, in the evenings, they receive $25.64 per hour, on Saturdays, they are paid
$28.22 per hour, while on Sundays they receive $32.92 per hour.

Commercial Cookery 15
The restaurant anticipates for a weekly revenue of $48,000 and it wishes to incur a cost of about (35% *
$48,000), $16,800 per week. To ensure that the company incurs the least labor expenses, I ensured that
all the full time staff members were scheduled to work on weekends and in the evenings. This is because
this is the period when the hourly rates are highest.
Employe
e Name ordinary hours evening hours Saturday Sunday
Anusha
Suzie - - - -
Reece - - - -
Adam - - - -
jack 23.51 * 4 = 94.04 * 4 = 376.16 25.64 * 3.5 = 89.74 * 4 = 358.96 28.22 * 7.5 = 211.65 32.92 * 7.5
Arnold
Simon 23.51 * 4 = 94.04 * 4 = 376.16 25.64 * 3.5 = 89.74 * 4 = 358.96 28.22 * 7.5 = 211.65 32.92 * 7.5
Mary 23.51 * 4 = 94.04 * 4 = 376.16 25.64 * 3.5 = 89.74 * 4 = 358.96 28.22 * 7.5 = 211.65 32.92 * 7.5
James 23.51 * 4 = 94.04 * 4 = 376.16 25.64 * 3.5 = 89.74 * 4 = 358.96 28.22 * 7.5 = 211.65 32.92 * 7.5
Eunice 23.51 * 4 = 94.04 * 4 = 376.16 25.64 * 3.5 = 89.74 * 4 = 358.96 28.22 * 7.5 = 211.65 32.92 * 7.5
Martin 23.51 * 4 = 94.04 * 2 = 188.08 25.64 * 3.5 = 89.74 * 2 =179.48 28.22 * 7.5 = 211.65 32.92 * 7.5
Esther 23.51 * 4 = 94.04 * 2 = 188.08 25.64 * 3.5 = 89.74 * 2 =179.48 28.22 * 7.5 = 211.65 32.92 * 7.5
Lionel 23.51 * 4 = 94.04 * 2 = 188.08 25.64 * 3.5 = 89.74 * 2 =179.48 28.22 * 7.5 = 211.65
Lucy 23.51 * 4 = 94.04 25.64 * 3.5 = 89.74 28.22 * 7.5 = 211.65
Jane 28.22 * 7.5 = 211.65
Mark 23.51 * 4 = 94.04 * 2 = 188.08 25.64 * 3.5 = 89.74 * 2 = 179.48 28.22 * 7.5 = 211.65 32.92 * 7.5
Agnes 23.51 * 4 = 94.04 * 2 = 188.08 25.64 * 3.5 = 89.74 * 2 = 179.48 28.22 * 7.5 = 211.65 32.92 * 7.5
Justin 23.51 * 4 = 94.04 * 2 = 188.08 25.64 * 3.5 = 89.74 * 2 = 179.48 28.22 * 7.5 = 211.65

Commercial Cookery 16
Dennis 23.51 * 4 = 94.04 25.64 * 3.5 = 89.74 28.22 * 7.5 = 211.65
Charity 28.22 * 7.5 = 211.65
Totals;
The total costs incurred by the restaurant are as shown below;
Employe
e Name
total
hours
total
weekly
wage
payroll
tax 5%
work
cover
2%
superannuatio
n 9.5%
extra
employer
costs
total
employer
costs
Anusha 45 hours 1500 75 30 142.5 247.5 1747.5
Suzie 45 hours 1200 60 24 114 198 1398
Reece 45 hours 1600 80 32 152 264 1864
Adam 45 hours 700 35 14 66.5 115.5 815.5
jack 45 hours 1193.67
59.683
5 23.8734 113.39865
196.9555
5 1390.62555
Arnold 45 hours 700 35 14 66.5 115.5 815.5
Simon 45 hours 1193.67
59.683
5 23.8734 113.39865
196.9555
5 1390.62555
Mary 45 hours 1193.67
59.683
5 23.8734 113.39865
196.9555
5 1390.62555
James 45 hours 1193.67
59.683
5 23.8734 113.39865
196.9555
5 1390.62555
Eunice 45 hours 1193.67
59.683
5 23.8734 113.39865
196.9555
5 1390.62555
Martin 30 hours 826.11 41.305 16.5222 78.48045 136.3081 962.41815

Commercial Cookery 17
5 5
Esther 30 hours 826.11
41.305
5 16.5222 78.48045
136.3081
5 962.41815
Lionel
22.5
hours 579.21
28.960
5 11.5842 55.02495 95.56965 674.77965
Lucy 15 hours 395.43
19.771
5 7.9086 37.56585 65.24595 460.67595
Jane 7.5 hours 211.65
10.582
5 4.233 20.10675 34.92225 246.57225
Mark 30 hours 826.11
41.305
5 16.5222 78.48045
136.3081
5 962.41815
Agnes 30 hours 826.11
41.305
5 16.5222 78.48045
136.3081
5 962.41815
Justin
22.5
hours 579.21
28.960
5 11.5842 55.02495 95.56965 674.77965
Dennis 15 hours 395.43
19.771
5 7.9086 37.56585 65.24595 460.67595
Charity 7.5 hours 211.65
10.582
5 4.233 20.10675 34.92225 246.57225
Totals; 17345.4 20207.37
The total weekly costs incurred by the Spinach Restaurant are $20,207.37. This figure comes from the
total amount of money that will be paid to the employees of $17,345.40 per week with an extra cost