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comparing AJF's payroll figures to the billing invoices for
services rendered by AJF to J.C. Penney. Brittain used the
billing invoices to determine the total number of manpower hours
AJF employees actually rendered to J.C. Penney. She used AJF's
payroll records to determine the number of manpower hours
attributable to AJF employees as reflected on the payroll
records. The Report attributed the difference between the
payroll and billing invoice figures to "casual labor". For
example, the Report concludes that for the second quarter of 1988
the manpower hours attributable to casual labor totaled 2464.3
hours. The Report derived this figure by subtracting 41,670.3
manpower hours shown on AFJ's payroll records from the manpower
hours of 44,134.6 shown on the invoices.
Brittain's Report is laced with flaws. For purposes of
computing payroll manpower hours, the Report treated all
employees listed in the Report as drivers, even though they had
helpers who were also on the payroll. The record indicates that
a delivery truck required two people: a driver and a helper.
Brittain testified that she had no way of knowing which
individual was a driver or a helper. In fact, she had no way of
knowing, in her Report and the records it was based on, the
capacity in which a particular employee was employed. Thus,
drivers listed in the Report could instead have been helpers.
The Report thus arbitrarily assumes that the helper on any given
delivery truck crew must have been a casual laborer not listed on
the payroll who was paid in cash. It follows that the hours
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