Instructions: As the office manager for Dr. Smith and Brown’s two offices, you are responsible for the developing the yearly budget. To identify the cost related to staffing, you are tasked with annualizing the staff for both offices. In addition, you must convert the employee’s net paid days worked to a factor. Section One: Calculate the staffing for Dr. Smith and Browns’ two offices: Spruce Street office and the Birch Street Office. Section Two: Convert the net paid days to the annualized factor. Section Three: Discuss the regulatory requirements about staffing. Include a correlation of staffing to cost. Support your response with at least one scholarly or credible resource in addition to the course text.