Answer to Question 1
Employee compensation is made up of wages, salaries, and benefits. Wages are paid to employees based on hours worked. Salaries are paid on an annual or other basis and do not depend on hours worked.
Some benefits are mandated by federal and state laws including social security, workers' compensation, and unemployment. Others are voluntary including healthcare coverage, vacations, educational assistance, and other programs, the costs for which may be shared by the operation and participating employees. Employees may not be aware of the costs incurred to provide benefits.
Answer to Question 2
All three beverages are created from the initial fermentation process; spirits however, undergoes an additional step of distillation.
Beer is produced through the initial brewing and fermentation of starches mainly derived from grains, most commonly malted barley, although wheat, rye and corn are used as well. Beer is enhanced with hops and occasionally fruits, which add flavor, acidity and bitterness.
Wine is derived from the fermented juice of grapes. Wine is modified by the type of grapes, growing location and winemaking production techniques.
Spirits are created from the initial fermentation of a sugar source then a subsequent process of distillation is applied. The distillation process removes water content through evaporation therefore leaving a more intense type beverage with higher alcohol content.