If this site is useful to you, as you pass a test, please consider re-posting the link for others to use.
The ARE forum FTP site has a wealth of information. It is recommended that you review all of the documents there. Some of the info here is duplicated, but most of it is in addition to the Forum's information. http://www.areforum.org/up/
My partner and I have had a small firm in New York since 1982, and we've always viewed overtime as a 'penalty' on us for not allocating enough resources (time and/or money) to a project. We very rarely ask our employees to work overtime, but when we do, we view it as a favor to us, personally, not to the office, the project, or the client. An employee's personal time is as important to us as it is to them and if we intrude on it we pay for it--time-and-a-half.