According to U.S. Census Bureau data (2015) , approximately how many illegal immigrants are estimated to be living continuously in the United States?

A) 5 million
B) 12 million
C) 23 million
D) 30 million

In a manufacturing company the cost of factory labor consists of all of the following except

A) employer payroll taxes.
B) fringe benefits incurred by the employer.
C) net earnings of factory workers.
D) gross earnings of factory workers.