During his second year on the audit staff, Ellison becomes quite frustrated with the number of overtime hours required for his job. He dislikes the firm’s policy of rewarding additional vacation time in lieu of overtime pay. Ellison also believes that he is underpaid. One of his roommates works for another CPA firm and earns a salary that is nearly 10% higher than what Ellison is paid by Bronson, Burkes & Hunt.