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How is 351% calculated in this scenario? If Heather works 24 hrs weekly and...

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Accounting

How is 351% calculated in this scenario? If Heather works 24 hrs weekly and her night differential is $1.50/hr 24X52x1.5-it seems that the annual differential would be $1872

Based on the data, the night differential has a rate of 351% per hour. The normal hour rate is computed as budgeted salary divided by budget hours, multiply that to the night differential rate and hours, you will arrive at the annual differential.

CNA Budget Hrs Budgeted Salary Night Differential Annual Differential*
Maggie Math 40 18,920 1.50 2,263
Heather Healthcare 24 18,480 1.50 3,685

*The annual differential is computed by: $2,263 = $430*1.50*351% | $3,685 = $700*1.50*351%

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