General Office Labor - Although the parties used largely the same forecasting methodology, DRA contests the inclusion of 36.5 positions the company has requested for its general office. The disputes over these positions are discussed at length in this decision. On other issues, the parties have compromised their differences and agreed that an overtime rate of 1.185% is reasonable for the test year, that an adjustment of $474,428 should be made for general office vacancies, and that a merit adjustment of 0.7% should be used to derive general office labor expense for the test year. (¶¶ 4.03-4.08.)