The formula to calculate the Cost of Burnout (CBO) is:
\[ \text{CBO} = \text{ES} \times 0.15 \]
Where:
Let's say the total employee salaries (ES) is $1,000,000. Using the formula:
\[ \text{CBO} = 1,000,000 \times 0.15 = 150,000 \]
So, the cost of burnout is $150,000 per year.