Safety Lessons

Lessons from Losses -Masonry

A masonry subcontractor fell from a 13 foot scaffold while applying stucco material to the exterior of an apartment building. Although the scaffolding system was erected by an experienced individual, the toe-boards were inconsistently placed, violating the OSHA standard. The worker suffered severe head trauma in addition to other injuries when he fell from the exposed area. Never take shortcuts when it comes to safety. The scaffolding was the main cause of injury in this case. Toe-boards should be installed on all open sides of all scaffolds more than 10 feet above the ground and they should be a minimum of 4 inches high. See OSHA’s 1910.28 regulation for more information. In addition to scaffolding erection, the following items are essential to avoid injury:

• Develop a written safety plan or manual
• Complete formal training on a regular basis
• Assess hazards - provide employees with fall hazard assessment training
• Implement fall prevention/ protection measures before starting a job and continually thereafter. Conduct pre-job safety meetings to discuss all safety & health issues and review potential hazards

 

Safety Calendar and News

OSHA Guidance Document Helps Prevent Nail Gun Injuries in Construction.

The Occupational Safety and Health Administration (OSHA) and the National Institute for Occupational Safety and Health (NIOSH) have developed new guidance, Nail Gun Safety: A Guide for Construction Contractors, to help construction employers and workers prevent work-related nail gun injuries. "Nail gun injuries are responsible for approximately 37,000 emergency room visits annually. In some cases, workers have died from their injuries," said Assistant Secretary of Labor for Occupational Safety and Health Dr. David Michaels. "This document will help construction employers make necessary changes to improve nail gun safety and protect their workers from preventable injuries and death."

CDC Releases Surveillance Data on Waterborne Disease Outbreaks

In 2007-2008, the most recent year for which waterborne disease outbreak data are finalized, 134 outbreaks were associated with recreational water and 36 outbreaks were associated with drinking water. The Center for Disease Control (CDC) has released two MMWR Surveillance Summaries:

“Surveillance for Waterborne Disease Outbreaks and Other Health Events Associated with Recreational Water—United States, 2007-2008” and “Surveillance for Waterborne Disease Outbreaks Associated with Drinking Water—United States, 2007-2008.”

An Apple or Pear a Day May Keep Strokes Away: Study

While previous studies have linked high consumption of fruits and vegetables with lower stroke risk, the researchers’ prospective work is the first to examine associations of fruits and vegetable color groups with stroke. According to a Dutch study published in Stroke: Journal of the American Heart Association, researchers found that eating a lot of fruits and vegetables with white flesh may protect against stroke.

ASSE Urges Farmers to Work Safely

According to the CDC, the U.S. agriculture sector had a fatality rate of 24.7 per 100,000 workers in 2009, and an average of 243 lost-time injuries each day. The American Society of Safety Engineers (ASSE) offered safety and health tips to farmers and farm workers during National Farm Safety and Health Week (Sept. 18-25). The harvest season is approaching, and ASSE said workers and employers should be careful to avoid injuries, fatalities, and illnesses.

Loss Control and You

Scaffolding Safety and Fall Protection- Scaffolding hazards continue to rank high on the list of the most frequently cited standards in the construction industry. Numerous injuries and fatalities occur each year due to improper scaffolding safety. Besides problems with planks and guardrails, the main causes of injuries and deaths on scaffolds are; poor planning for assembling and dismantling, collapse due to missing tie-ins or bracing, loads that are too heavy, slippery conditions, and being too close to electrical hazards including overhead lines. Also, falling objects often hurt people below scaffolds. The standard that regulates the design, erection, dismantling and use of scaffolds is Occupational Safety and Health Administration (OSHA) construction standard 29 CFR 1926.451.

 

Scaffolding Basics- All metal frame scaffolds share common components. Platforms, base supports, side brackets, and support trusses. Scaffolds and their components must be capable of supporting without failure at least four times the maximum intended load, and be properly secured or braced to permanent structures. Employers are required to train each employee who works on a scaffold on the hazards and the procedures to control the hazards. A competent person must be involved in the inspection, erection and dismantling of all scaffolding and scaffolds greater than 125 feet in height must be designed by a registered professional engineer. Fall Protection Fall protection is required on all scaffolds where the working height is more than 10 feet above a lower level. Each worker more than 10 feet above a lower level must be protected from falls by guardrails or a fall arrest system. Top rails shall be about 42” in height. Mid-rails must be installed approximately halfway between the top rail and the platform surface. When “X” bracing or cross bracing is used as a mid-rail the intersection of the “X” must fall between 20 and 30 inches above the work platform. To protect workers from falling objects such as tools and debris toe boards should be installed in addition to the wearing of hard hats. Scaffold footings must be level and capable of supporting the loaded scaffold. All metal frame scaffolds must have a means of access. This access can be gained from attached or portable ladders, stairways, or the adjacent structure.

 

Fall Protection- In the U.S. construction industry falls are the leading cause of worker fatalities. Each year, on average, between 150 and 200 workers are killed and more than 100,000 are injured as a result of falls at construction sites. The safety standard for fall protection in the construction industry is Occupational Safety and Health Administration (OSHA) 29 CFR 1926.500. This standard sets a uniform threshold height of 6 feet which means that construction employers must protect their employees from fall hazards and falling objects whenever an affected employee is 6 feet or more above a lower level. Protection also must be provided for construction workers who are exposed to the hazard of falling into dangerous equipment. Typically fall protection is provided through the use of:

• Guardrail systems—A barrier with a top rail located 42 inches above the floor and a mid-rail. Screens and mesh may be used to replace the mid-rail as long as they extend from the top rail to the working level·
• Safety net systems—Netting that is installed as close as practicable under the walking/ working surface on which employees are working and never more than 30 feet below such levels·
• Personal fall arrest systems—A system that includes anchorage, connectors and a harness and may also include a deceleration device and lifelines used to arrest (safely stop) a person who is already falling from a working level.
• Positioning device systems—A body harness system rigged to allow an employee to be supported on an elevated vertical surface, such as a wall, and work with both hands free while leaning backwards. The worker should not be able to freefall further than 2 feet.
• Covers—Are fastened over holes in working surfaces to prevent falls·
• Safety monitoring by a competent person—This allows a trained person to monitor others as they work on elevated surfaces and warn them of any fall hazards.
• Warning line systems—A barrier erected on a roof to warn unsecured employees that they are approaching an unprotected roof side or edge·

Exercises for Truck Drivers

One way to stay healthy is to exercise. However, if you are behind the wheel for multiple hours each day, how do you find the time to exercise? Believe it or not, there are some simple exercises that you can do while sitting be-hind the wheel. These exercises, done consistently over time, will positively influence your health. Try a few of the following exercises for truck drivers the next time you are behind the wheel and see how much better you start to feel!

Wrist Stretch – Extend your arm and the fingers of one hand against the steering wheel. Gently press your fingers against the wheel and hold for 10-15 seconds. Repeat with your other hand. This exercise, along with the next one, can help loosen your wrist and minimize problems like carpal tunnel.

Fist Flex – Make a fist with one hand, and with your thumb facing upward, anchor your elbow on the center console or your seat. Slowly stretch the fist first to the right and then to the left. The action is similar to holding on to a flag and waving it back and forth with your hand. Do these movements 5-10 times. Repeat the movement with the other hand. You can also hold your arm out to the side and make slow circles with your wrist, keeping your hands in closed fists. Make circles in both directions

Neck Stretch – Sitting with your head upright, slowly lean your head to the right as far as is comfortable. Hold the position for a few seconds, then lean your head slowly to the left and hold. When you are at a traffic light, lean your head forward and hold for a few seconds, then slowly lean your head back and hold. Do this 10 times. This exercise reduces tension in the muscles of your neck and head.

Shoulder Shrug –To combat fatigue in your upper arms and shoulders, do this simple exercise: With your hands comfortably on the steering wheel, raise just your shoulders to try to touch your ears. The motion is similar to shrugging "I don’t know" Hold the shrug for a few seconds and slowly release downward. Do this exercises 10 – 20 times. This is an excellent exercise to reduce the stress in your shoulders.
 
Abdominal Crunch – You will need a small pillow or some type of lumbar support on your lower back to gain the greatest benefit from this exercise. At every traffic light or during every favorite song or news report on the radio, squeeze in your abdominal muscles and hold for the length of the traffic light or radio song/news report. You should be holding in the abdominal muscles for at least a minute or two each time (the more minutes, the better). After a long trip, you will really begin to feel the benefits of this exercise if you do it consistently. Remember, a spare tire looks best on your truck not on you!  .

Ergonomics

Ergonomics is the science of fitting workplace conditions and job demands to the capabilities of the working population. Effective and successful "fits" assure high productivity, avoidance of illness and injury risks, and increased satisfaction among the workforce. Although the scope of ergonomics is much broader, the term here refers to assessing those work-related factors that may pose a risk of musculoskeletal disorders (MSDs) and recommendations to alleviate them. Common examples of ergonomic risk factors are found in jobs requiring repetitive, forceful, or prolonged exertions of the hands; frequent or heavy lifting, pushing, pulling, or carrying of heavy objects; and prolonged awkward postures. Vibration and cold may add risk to these work con-ditions. Jobs or working conditions presenting multiple risk factors will have a higher probability of causing a musculoskeletal problem. The level of risk depends on the intensity, frequency, and duration of the exposure to these conditions and the individuals' capacity to meet the force of other job demands that might be involved.

Process for Protecting Employees

For many operations, the number and severity of injuries resulting from physical overexertion, as well as associated costs, may be substantially reduced. OSHA recommends that employers develop a process for systematically addressing ergonomic issues in their work environments and incorporate this process into their existing safety and health programs. To be most effective, the process should be tailored to an individual warehouse’s operations.

Providing Management Support Strong support by management is critical for the overall success of an ergonomics process. OSHA recommends that workplaces develop clear goals and objectives for the ergonomics process, discuss them with the employees, assign responsibilities to the designated staff members to achieve those goals, and provide feedback to employees. Implementation of an effective ergonomics process includes a sustained effort, the coordination of activities, and the resources necessary to ensure that the objectives of the ergonomics process will be accomplished.

Involving Employees Employees are a vital source of information about hazards in their workplaces. They have a unique insight into the problems of their jobs and can assist in identifying work-related risk factors. Employees’ opinions and suggestions for change are valuable, particularly in such a difficult and complex work environment as a warehouse. Employees can provide early reports of MSD symptoms, submit their concerns and suggestions for reducing exposure to risk factors, and evaluate the changes made because of an ergonomic assessment. They can also participate in other activities such as ergonomic task groups and respond to management surveys and questionnaires.

Providing TrainingTraining is also an important element of the ergonomics process. Training ensures that employees are informed about ergonomic concerns in the workplace and ways to minimize the risk of injury. Individuals who have experience with ergonomic issues within warehouses best provide training. Training should be provided in a manner and language that all employees can understand.

Training prepares employees for active participation in the ergonomics process, including identifying potential problems, implementing solutions, and evaluating the process. Effective training includes:

• Proper use of equipment, tools, and machine controls;
• Good work practices, including proper lifting techniques;
• Awareness of work tasks that may lead to pain or injury;
• Recognition of MSDs and their early indications;
• Addressing early indications of MSDs before serious injury develops; and
• Warehouse procedures for reporting work-related injuries and illnesses as required by OSHA's injury and illness recording and reporting regulation (29 CFR 1904).

Cargo Theft Prevention

Preventing a loss before at happens is essential to reducing the harmful economic and personal costs of cargo theft. Most thefts of cargo are never recovered and those that are often contain damaged or tainted products that cannot be resold.

To assist anti-cargo theft professionals, the NICB has compiled several tips to reduce cargo theft:

Screen Employees: Conduct a background check to screen all employees, but at a minimum, truck drivers and warehouse employees as well as anyone who has access to shipment information and other lo-gistics details. This is the first line of defense against employee theft and potential involvement in cargo crimes.

Training for all Employees: Provide security training for all employees, and educate truck drivers in hijack awareness and prevention. It is for their protection as well as for the cargo. By training how to protect the truck from hijacking and theft, five important assets are safeguarded: employee, trailer, tractor, cargo, and customers. Experience shows that a driver who knows, understands, and follows the tenets of security is less likely to have their truck targeted for theft.

In-Transit Security: Consider in-transit security when deciding on shipment routing. Cargo theft can be preplanned or opportunistic. It can involve an inside informant, someone who stakes out and follows the truck, an experienced thief, organized crime, and a fence who will quickly dispose of the goods. A good rule of thumb is to ask drivers not to stop within the first 200 miles (or four hours), use secured lots, and to avoid theft hotspots. Also, avoid assigning expensive loads to new drivers with less than 30 days on the job.

Conduct Audits: Conduct periodic supply chain audits, and look for gaps in shipment protection. Cargo criminals are always coming up with new ways to defeat security devices and systems. By assessing your own system first, you will have the opportunity to close the gaps in your supply chain.

Good safety practices can save lives, reduce injuries, and improve your bottom line.

Cargo Theft

Cargo Theft

The Federal Bureau of Investigation (FBI) defines cargo theft as any commercial good stolen between its origin and final destination. This includes thefts from trains, semi-tractors, boats, warehouses, and many other transportation and storage locations. Although the total number and value of cargo theft each year is hard to identify, recent FBI estimates place the loss value at $30 billion dollars a year, resulting in an estimated 20% mark-up in retail prices for consumers. In addition to the monetary costs of cargo theft there is also the human cost, with the potential for truck drivers and employees to be hurt during cargo thefts.

Cargo Theft Methods

According to the National Insurance Crime Bureau (NICB), cargo theft can happen anywhere at any time; however, as with most crimes, there are identified patterns with a higher likelihood of cargo theft occurring at truck stops, parking lots, warehouses, and port cities: All areas where large numbers of commercial vehicles can be found. Many cargo thefts occur shortly after the driver has left the warehouse usually within 200 miles or four hours. Thieves will follow truck drivers until they stop, at which time the cargo is stolen, often in less than five minutes. In addition to thefts of cargo while in transit, there is a growing trend of cargo thefts involving "fraudulent pickups."

A fraudulent pickup is where a driver or trucking company (often accessing cargo load information through online brokering sites) impersonates a legitimate carrier and secures a contract to transport cargo. The cargo is then stolen, often with no trace of the fraudulent driver or trucking company.

Below table identifies cargo thefts by location. Some of the 747 NICB identified incidents may not be represented, as not all of data contained complete information.

2010 NICB Identified Cargo Thefts by State
State	Number of Cargo Thefts	State	Number of Cargo Thefts	State	Number of Cargo Thefts
CA	247	IN	7	NE	1
TX	91	MA	6	MT	1
FL	66	KY	6	LA	1
IL	56	CT	6	KS	1
TN	40	VA	5	CO	1
GA	39	OK	5	WY	0
NJ	17	AZ	4	VT	0
MD	15	AL	4	SD	0
OH	14	WI	3	OR	0
MI	14	NY	3	ND	0
PA	13	NV	3	MN	0
NC	13	UT	2	ME	0
NM	12	IA	2	ID	0
MO	11	WV	1	HI	0
SC	10	WA	1	DE	0
AR	10	RI	1	DC	0
MS	8	NH	1	AK	0

California was identified as the top state for cargo thefts in 2010 with 247 NICB identified incidents. The second highest state for 2010 was Texas (91) with 63% fewer identified cargo thefts than California. Twelve states had no NICB identified cargo thefts in 2010.

Rules of the Road: Safety Rules for Truck Drivers

Safety is an important concern especially when driving large commercial vehicles. Any massive truck leaves a very small margin for error and when accidents do happen, the result can be extensive in both injury and physical damage.

After years of scrutinizing accidents involving commercial vehicles, the causes of accidents can be narrowed down to three basic categories: operator error, vehicle malfunction, and poor road conditions.

• Operator Error - The first and most common cause of accidents is driver error. This includes reckless driving, speeding, driving under the influence of alcohol, and negative behavior that complicates the driver's performance.
• Vehicle Malfunction - The second cause of accidents is a malfunction of the vehicle itself. The most common culprit for this cause is brake failure followed by unsecured cargo.
• Poor Road Conditions - The third on the list is bad road conditions. Conditions such as slippery roads, roads with potholes, and roads under constructions can also trigger accidents.

Keeping all commercial trucks safe means avoiding conditions that could likely lead to road accidents. Following are some meas-ures related to the above categories that a truck driver could take to reduce the likelihood of accidents and increase safety on the highways.

Attitude- Because the driver maintains overall control of the vehicle, that person's attitude greatly influences the overall perform-ance of the vehicle and its safety. Consider the following recommendations:

• Stick to the basics - Big truck drivers should always follow the basic rules of traffic. This is the most straightforward way to avoid road collisions. This includes following the speed limit, driving in the proper lane, and using proper signals. 
• Don't drink and drive - Drinking alcoholic beverages reduces the driver's level of alertness and response time, thus limiting driver performance. The same goes with taking prohibited drugs. Even over-the-counter drugs, when driving, can have the potential to interfere with a driver's judgment and ability to focus.
• Maintain a positive mood - The driver's mood is projected on the way that person handles the vehicle. As much as possible, operators should always maintain a cool head despite the normal driving pressures.

Truck Reliability - Performance plays a huge role in safety. Sudden breakdowns and malfunctions can easily lead to accidents. It is always important to keep the truck in the best possible condition to prevent accidents from happening related to vehicle perform-ance. Following are some suggestions for vehicle care:

• Follow a maintenance schedule - Like every other vehicle, trucks have a required maintenance schedule to follow. Manufac-turers have already determined which parts are prone to wear-and-tear as well as an appropriate maintenance schedule. Failure to follow the scheduled maintenance and replacement of parts could affect the truck's performance and safety.
• Perform pre-driving inspection - Drivers should always make a quick inspection on the important parts of the truck before driving to ensure the vehicle is in good condition. Prior to operating, drivers should inspect the tires for over or under infla-tion. The air pressure on each tire should be balanced and suitable for the load normally carried. Brakes should also be checked to ensure that they generate required stopping power.
• Secure cargo - Accidents can also occur due to unsecured cargo as well as overloading. Before transporting cargo, always make sure that the weight of the load is well within the vehicle's capacity. It is also important to make sure that the cargo is secured and distributed properly to achieve good load balance and prevent any shifting of the load while driving.

When operating a commercial truck, always remember that safety should be at the top of every priority list. The truck being driven should be maintained in top-notch shape. A driver should always be well rested before driving any vehicle. Make sure to perform a routine inspection on the truck before driving. Follow all the rules of the road. By putting safety at the top of the list, dangerous and costly mistakes on the road that could lead to an accident can be prevented! For more additional information regarding commercial truck drivers, you may contact Brent Thunstrom at brent@covermybigrig.com 

Why "Safety is Good Business"?

Crashes are devastating in terms of fatalities and injuries, financial costs, damaged reputations, the inability to attract and retain good drivers, and general goodwill in the industry and community.

• In 2005, there were 5,212 fatalities and 91,993 injuries from large truck crashes, and 335 fatalities and 14,283 injuries from bus crashes.
• The average cost of a large truck crash involving a fatality is $3.6 million per crash.
• A crash with injuries costs almost $200,000 per crash.
• The average cost of all large truck crashes is about $91,000 per crash.

The good news is that many crashes are preventable. For example:

• In 1997, 22% of large truck fatal crashes involving more than one vehicle were speeding related.
• In 2003, about 2% of drivers with a commercial driver's license (CDL) used controlled substances, and 0.2% used alcohol (0.04 or higher blood alcohol content) while performing their duties.
• 5.5% of fatal truck crashes are caused by driver fatigue.
• A 2006 study found that only 59% of commercial motor vehicle (CMV) drivers wear safety belts. In 2005, of the 696 CMV drivers who died in truck crashes, 344 were not wearing safety belts.
• Research has shown that there is a significant relationship between driver job change rate (turnover) and crash involvement.

Fire Prevention Plans

It is important for an employer to have a fire prevention plan in accordance with OSHA part 1910.39, which states that fire prevention plans must be in writing, be kept in the workplace, and be made available to employees for review. However, an employer with 10 or fewer employees may communicate the plan orally to employees.

A fire prevention plan must include:

1. A list of all major fire hazards, proper handling and storage procedures for hazardous materials, potential ignition sources and their control, and the type of fire protection equipment necessary to control each major hazard.
2. Procedures to control accumulations of flammable and combustible waste materials.
3. Procedures for regular maintenance of safeguards installed on heat-producing equipment to prevent the accidental ignition of combustible materials.
4. The name or job title of employees responsible for maintaining equipment to prevent or control sources of ignition or fires.
5. The name or job title of employees responsible for the control of fuel source hazards.

An employer must inform employees upon initial assignment to a job of the fire hazards to which they are exposed. In addition, an employer must review with each employee those parts of the fire prevention plan necessary for self-protection.

Managing Commercial Vehicles and Fleet Costs

Communicate Management’s Expectations

Management should communicate to supervisors and employees that vehicle and driving safety is an important part of business operation cost control. It should also be clear to all employees that safe vehicle operation is expected and part of their job responsibilities.

Hold Supervisors and Drivers Accountable

Every vehicle operator should understand that safe driving skills are a condition of employment. Recognition for excellent driving performance is a powerful motivator for reducing vehicle accident loss claims and ensuring drivers consistently develop good driving skills. Using an incentive program, which has rewards of interest to drivers for achieving reasonable performance goals (such as every 2,000 or 100,000 miles driven without an accident), will reinforce, and promote the use of safe driving skills. Periodic job performance appraisals should include and reflect the safety record of each driver. When a commercial driver’s safety performance is not up to par, coaching and counseling should be used to make it clear improvement is expected. If the driver’s safety performance does not improve, the driver should be removed from driving duties.

Select the Best Drivers

A driver safety program will only be as good as the quality of the vehicle drivers. No matter whether on a part-time or full-time basis, anyone who drives a company vehicle or who drives a personal vehicle while doing company business should be expected to conform to the same selection criteria.

Check the accident and traffic violation conviction record of each driver candidate. Poor past driving experience is not a certain predictor of future driving experience, but has been found to be a strong indicator that the driver is much more likely to be involved in future accidents. The job application should include a release to the employer so that vehicle driving, credit and medical records can be checked. The truck driver candidate must have a valid current driver’s license. If the driving job involves handling valuable equipment, cargo, and/or money, a credit check should be done in accordance with applicable credit reporting laws. Always interview driver candidates. The interviewer should inform the candidate of physical exams and other testing requirements. Employers should conduct an actual road test before offering employment to driver candidates. The operator test should consist of conditions and driving tasks required by the position. When all information from exams, interviewing, reference checks, and tests are used to select the best-qualified driver, the odds are in your favor that a competent, safe operator has been hired.

Keep Drivers Trained

Even if safe, competent drivers are selected, periodic retraining and re-evaluation of operator skills are desirable. Sometimes the law requires that some drivers must receive training and be tested. It’s a good idea to give refresher training and driver tests to all drivers periodically to ensure that they know traffic regulations and use safe driving practices.

Cost of Large Truck Accidents

United States Department of Transportation estimates that over 500,000 truck accidents occur every year. More than 75% of truck driving accidents are due to the driver of the passenger vehicle. Only 16% of all truck driving accidents are due to the truck driver’s fault. Nearly 5,000 people are killed in accidents that involve large commercial vehicles; 98% of the time, the driver of the ‘other vehicle’ is the person that perishes.

Accident Costs (direct + indirect) consist of any or all of the following:

Direct Costs:	Indirect (Hidden) Costs:
Cargo Damage	Lost Clients/Customers
Vehicle Damage	Lost Sales
Injury (s) Costs	Meetings Missed
Medical Costs	Salaries Paid to Employees in Accident
Loss of Revenue	Lost Time at Work
Administrative Costs	Supervisor’s Time
Police Report	Loss of Personal Property
Possible effect on Cost of Insurance	Replacement Vehicle Rental
Towing Costs	Damaged Equipment Downtime
Storage of Damaged Vehicle	Accelerated Depreciation of Equipment
Possible Effect on Cost of Workman’s Compensation Insurance	Accident Reporting
	Medical Costs Paid by Company
	Poor Public Relations/Publicity
	Increased Public Relations Costs
	Government Agency Costs
	Cost to Hire/Train Replacement Employees

Revenues Necessary to Pay for Accident Losses
This table shows the Dollars of Revenue required to pay for different amounts of costs for accidents.
It is necessary for a motor carrier to generate an additional $1,250,000 revenue to pay for the cost of a $25,000 accident, assuming an average profit of 2%.The amount of revenue require to pay for losses will vary with the profit margin.
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Yearly Accident Costs	Profit Margin
	1%	2%	3%	4%	5%
$1,000	100,000	50,000	33,000	25,000	20,000
5,000	500,000	250,000	167,000	125,000	100,000
10,000	1,000,000	500,000	333,000	250,000	200,000
25,000	2,500,000	1,250,000	833,000	625,000	500,000
50,000	5,000,000	2,500,000	1,667,000	1,250,000	1,000,000
100,000	10,000,000	5,000,000	3,333,000	2,500,000	2,000,000
150,000	15,000,000	7,500,000	5,000,000	3,750,000	3,000,000
$200,000	20,000,000	10,000,000	6,666,000	5,000,000	4,000,000
Revenues Required to Cover Losses