As the nurse manager of the new observation unit, you will need to work with your human resource department to calculate your productive (actual) versus non-productive (NP) work time to ensure accuracy in your budget. Each one of your employees receives the following NP time: 8 holidays a year 10 vacation days a year 5 sick days a year 3 personal days a year Assuming all employees have the same amount of NP time, calculate the direct nursing staff NP time for the new observation unit.