What it costs
What you spend every month, and what grows with sales. Costs come first because you know them before you know what you will sell.
Each row is one role: how many people, what each earns, and the month they start — and leave, if they do. Employer costs are what you pay on top of salary, such as social contributions. Type one rate for everyone; anyone who differs gets their own. A yearly raise, if any, applies to everyone from month 13, and again every 12 months.