[tick_tock_tick]

> Why assume the upper level salary here?

Even a junior is going to cost you $200k by the time you're done paying payroll taxes, healthcare, etc.

[IshKebab]

Nonsense. Junior salaries are on the order of $50k in the UK. There's no healthcare to pay, but employer taxes and overheads might be around 30%, so you're talking way under $100k.