(1)�Generally, all related paid personnel benefit costs are allowable in the same ratio as the allocation in Part I.

(2)�The following are types of personnel benefits that are allowable:

(a)�retirement plan costs;

(b)�FICA payroll taxes;

(c)�life, health, and dental insurance plans;

(d)�workers' compensation insurance; and

(e)�employee uniforms, including shoes, if not claimed as a direct operating cost under Schedule D.