Anchor: 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.
Entailed: 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.
Contradiction: A woman lighting a birthday cake.
Contradiction: They move around
Contradiction: Do you know what she said next, Dean? 
Contradiction: It's not known how plausible the assumption is.