Sat,
We cannot become them by pure virtue of how we are limited.
Fact is that we are a minimal cost overall, but one of the ones that is controllable.
If you want to determine the cost of each employee go look at the cost of the health care and add it to your paycheck. It is not too much more than that. It is about 582.00 per month for health care and you pay a very large chunk of that.