Analyze the provided data (per head cost at locations A and B, number of employees, one-time cost, infrastructure cost, one-time bonus, overhead cost per employee) to determine if relocating branch A to location B is financially beneficial.

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Analyzing cost implications of relocating Branch A to Location B for better wage efficiency.

Calculate total employee costs at both locations, including wages and overhead.
Consider one-time costs like relocation expenses and bonuses for employees.
Evaluate long-term savings from reduced wage costs at Location B.
Example: If wage cost per employee at A is $50,000 and at B is $40,000, calculate the difference.
Assess potential impact on employee morale and retention during relocation.