[littlestymaar]

Your software engineer, have a manager, was hired by the Human Resource department based on a contract written by the legal team. Your company also most likely has sales persons, marketing, project management and a product development team. Then you have office cost, health insurance plans, etc.

[tester756]

it's amortized between all devs.

[marsokod]

Yes, and the x2 figure is the usual estimation when checking this at a company level.