- 20 -20                                                      
             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                                         
Page:  Previous   10   11   12   13   14   15   16   17   18   19   20   21   22   23   24   25   26   27   28   29   NextLast modified: May 25, 2011