“…Many of these indirect costs are difficult to estimate and can vary widely depending on the severity of the injury involved. The ratio of indirect costs to direct costs has also been found by a number of studies to vary between 5:1 to 1:5, depending on industry (Heinrich, 1931(Heinrich, , 1959Levitt et al, 1981;Andreoni, 1986;Leopold and Leonard, 1987;Klen, 1989;Hinze and Applegate, 1991;Oxenburgh, 1991Oxenburgh, , 1993. As a conservative estimate, the state of Washington recently decided upon indirect costs of 75 percent of direct workers' compensation incurred costs (WAC 296-62-051, 2000).…”