Dr. Dwight Steward was retained in this wage and hour case to provide an analysis of overtime and double-time damages interest waiting time penalties inaccurate wage statement penalties and non-reimbursed vacation damages incurred by class members. This case centers on damages resulting from an alleged miscalculation of the overtime and double-time rates used to determine earnings. To perform his analysis Dr. Steward was provided with payroll system data a transactional data file that contains employee information regarding status pay rates termination dates and job change dates. He also reviewed time data files that contain the records entered by the employees and data regarding paycheck and earnings information. The methodology Dr. Steward to calculate the overtime and double time damages incurred by the putative class included four steps. First he determined the number of hours of overtime and double time worked by employees in each relevant year. Second Dr. Steward determined the number of hours and amount of overtime and double time paid to employees in each year. Third he determined the correct rate at which the employees should have been compensated for their overtime and double time work. Lastly Dr. Steward calculated the difference between the amount the employees should have earned in overtime and double time pay and the actual amount the employees were paid for overtime and double time hours in each year. The damage value Dr. Steward calculated includes the aggregated difference across all years annual interest penalties and non-reimbursed vacation damages. Dr. Steward’s analysis finds damages incurred by the putative class members to be approximately $14.2 million. Utilizing the data set that included millions of instances of meal periods Dr. Steward identified the meal periods and calculated the duration of the meal period received for each employee. He also employed the findings of an observational study the result of reviewed security footage from a representative sampling of Best Buy stores. Combining his meal break length calculations with the inspection delays time lengths highlighted in the observational study Dr. Steward’s report provided a finding of damages in terms of owed wages for uncompensated meal break time. In his report Dr. Steward analyzed the answers to the three survey questions and calculated the percentage of respondents who reported having periods of 3.5 hours of work without a break and not allowed to take a rest break missed. Dr. Steward’s report also included the calculations of total respondents that missed a rest break the average percent of rest breaks missed (by store and by survey type). Similarly in this case a missed rest break is defined as a work shift at least three and a half hours in length without a recorded rest break. He also calculated the number of meal periods of insufficient length. In his report Dr. Steward found over 3 million occurrences of missed meal periods and over 7 million occurrences of missed rest breaks.