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What is the expected incremental cost associated with hiring 3 more employee in June than were hired in May?

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I’m working on a accounting exercise and need an explanation and answer to help me learn.

Safe Ridge Foods is interested in estimating the cost involved in hiring new employees for its retail stores. The following information is available regarding the additional costs of operating the company’s Human Resource Department in May when there were 6 new hires.

Human Resource Department

Manager salaries$3,400

Staff hourly wages21,600

Supplies600

Equipment depreciation1,100

Office rental space1,800

Total$28,500

a.Use account analysis to determine total fixed cost per month and the variable cost per new hire.

b.The company is planning to hire 4 employees in June. Estimate the total cost of the Human Resources Department for June.

c.What is the expected incremental cost associated with hiring 3 more employee in June than were hired in May?

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