Comment by SolarNet

The full price of an employee are typically around 1.4x salary per (and that if you really know what you are doing, many smaller businesses probably hit closer to 2x; mostly because that's not counting the flat expenditures, that a larger business, or someone that knows what they are doing, won't screw up, like the fact that hiring any employees (including 0 in many jurisdictions) often requires a significant amount of extra paper work every year/quarter/month). Anyway your adjusted numbers would be closer to:

62k -> 87k and 51k -> 72k

So adding in the flat extra work (a lot of which isn't necessarily money based as it's simply just time dealing with things), it probably comes out to 80k, which is doubling his art budget.