- 39 -
per week. This simple calculation indicates that Rocky and Dean
were deserving of compensation beyond that contained in the MWFC
tables. The final factor considered was the level of management
required for the drywall installation business versus overseeing
the construction of an entire building. Clearly, the level of
supervision is less in the drywall business as it is merely an
aspect of constructing an entire building. Considering these
factors, we hold that Dean and Rocky deserved to be compensated
above the 90th percentile as found in the MWFC data.
Annualizing the 90th percentile hourly wage on the basis of
a 55-hour work week reveals that Rocky and Dean would have
received about $121,235 in compensation per year. Rocky and Dean
would have then received compensation that exceeded the 90th
percentile annual income adjusted for the number of hours worked
by 23.7 percent for tax years ended June 30, 1998 and 1999, and
100.6 percent for the tax year ended June 30, 2000. Taking into
consideration the four factors that Mr. Herber identified, we
believe that Rocky and Dean deserved to be compensated above this
adjusted amount. Their experience and the nature, extent, and
scope of their work support this conclusion. After weighing all
the facts, we find this factor to be neutral.
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