2. Beneficiaries

To calculate the costs for beneficiaries undertaking administrative and other tasks on their own time we use the opportunity cost of time. Following the White House Council of Economic Advisers (2019) [ 120 ] , we estimate the gap between the marginal product of labor (MPL) and the opportunity cost of time as 48 percent of the MPL. That is, we use an opportunity cost of time of $12.92 per hour (= $24.84 * (1 − 0.48)). We adopt this as our estimate of the hourly value of time for changes in time use for unpaid activities. Unlike our State and private sector wage adjustments, we are not adjusting beneficiary costs for fringe benefits and other indirect costs since the individuals' activities, if any, would occur outside the scope of their employment.