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On Tuesday, the Labor Department announced that it had levied a $34,000 fine on C. J.’s Seafood for safety violations. This is the company that supplies crawfish to WalMart. In addition, the agency also ordered C. J.’s to pay $214,000 for wage and hour violations.

Questions:
1. Where is the company based?
2. Specifically, how did the company violate wage and hour regulations? How did the company violate safety regulations?
3. On average, how much in back wages does the company owe to each worker?
4. Can C.J.’s deduct these payments as operating expenses for tax purposes?

Source:
Greenhouse, S. (2012). C.J’s Seafood Fined for Labor Abuses. The New York Times, July 24 (Retrievable online at http://www.nytimes.com/2012/07/25/business/cjs-seafood-fined-for-labor-abuses.html?src=recg#h[])