Text: While this is a proxy for labor and non labor costs, it is considered realistic since in the U.S., the use of workforce full time equivalents provide estimates within a few percentage points of those calculated with labor and non labor costs.
Entailment: Workforce full time equivalents are used to give estimates which come within a few percentage points of ones using labor and non labor costs.
Contradiction: Workforce full time equivalents do not give estimates anywhere close to those derived from labor and non labor costs.