How many employees does UPS have in the USA and worldwide? What is the cost of their plant and equipment? This is relevant because it puts the net profit in context. For instance, if you were an employer/owner of a company with 20 employees and a capital requirement for plant and equipment of some substance, what would you expect to take out of that company per year? Would $50,000 be enough? $100,000? $200,000? $500.000? What would that be per employee? Compare your answer to what UPS makes per employee, and consider the cost of the UPS plant and equipment that makes this possible.