Ane Burns, an HR analyst for Standard City, USA, knows that SDy for firefighters in her city is $31,000. The fire department has asked the city to provide training in team building for 500 of its employees, at a cost of $3,500 per employee. The effects of this organization development effort are expected to last for 2 years. Using Equation 11-1 (U = (N)(T)(dt)(SDy)-C, compute the break-even value for dtnecessary for the city to recoup the costs of the program.