Employee benefits can be rated in terms of Frequency and Instance Cost

Employee benefits can be rated in terms of Frequency and Instance Cost. The frequency of a benefit is the average number of times a single employee would be expected to receive the benefit over the span of a 20-year career with the company. Instance cost is the average cost incurred by the employer to provide the benefit to a single employee at the moment it is delivered. The frequency/oost ratio (F/C ratio) is computed by dividing the frequency by the instance cost.

A business is considering various benefits to attract and retain employees. From the following list of benefits, select the benefit with the highest F/C ratio and select the benefit with the lowest F/C ratio. Make only two selections, one in each column.

Highest F/C	Lowest F/C	Benefit
		Every day, each employee receives a voucher for a free cup of coffee.
		Every month, employees are each served breakfast by volunteers from upper management.
		Every year, 10% employees are randomly chosen to receive a 10% raise for one year, paid all at once at the end of the end of the fiscal year.
		Upon the birth of an employee's first child, the employee receives a lump-sum bonus equal to 25% of the company`s average annual salary.
		Every year, each employee is reimbursed for a month's supply of food for one person.