Correct.

MarDee was added to the mix Jan 26 this year, at $65/hr, minimum of 24 hrs/week too.

I have crunched this before:

Fred's bump in Aug added 5 X 2,500 = 12,500 in 2010.

RP leaves Dec 15...no effect 2010, reduction of 85K in 2011.

This puts us at minus 55K with Fred's 30K bump on the year.

Sherry was laid off in July-2010 and she had already been reduced to 1/2 time, with MarDee being used in 2010 as the outside accountant. Her being there 24+ hours per week has bumped up the over all cost for those roles a bit, but we could just say it's close to a wash over all.

This is not exact obviously, but the 85K reduction is covering this IMO.