Schultz estimates that he spends $1,000 to train each new worker. However, his documents show that overhead cost as a percentage of sales declines from 12.3 percent to 8 percent following training. Given Starbuck weekly per-employee average sales of $350, the weekly savings from training is $15.50[(.123-.080)× $350] per employee. Division of the training cost, $1,000, by the savings per week results in a payback period of 66.5 weeks. Fifteen weeks into the second year following training, Starbuck Coffee is in the black with respect to new-employee-training costs.