Answer:
$ 197 541
Explanation:
Thinking process:
Number of employees = 480
Recruiting costs incurred for the year = $ 5 000
The total cost for the 480 employees = $ 5 000 × 480
                                = 2 400 000
Then the turnover rate  = 6.3314%
                    = 0.063314
The amount due to the turnover = 0.063314×2 400 000
                           = $ 197 541