What additional cost does Happy Helpers incur for sick-days and vacation days?

To understand the additional cost incurred by Happy Helpers for sick and vacation days, it is important to consider how these day-offs affect labor costs. Organizations typically have to pay employees for sick days and vacation days even when the employees are not actively working. This payment is generally based on the employee's hourly wage rate.

If the cost implied by the additional burden of sick days and vacation days is calculated at $3 per hour, this indicates that for every hour an employee is paid for being off work, an additional charge of $3 is incurred by the company. This may encompass various factors such as the opportunity cost of not having a full workforce, the expense of hiring temporary workers, or overtime costs incurred to cover for the absent employees.

The correct choice reflects a comprehensive understanding of how non-working time is duly compensated and the financial impact this has on the company's payroll expenses. It is not merely a direct hourly wage computation, but also incorporates the broader implications for overall labor costs in managing employee time-off policies.