The union estimates that the company was paying $1 million a day for strike preparation even before a walkout.

The union estimates that the district has already spent more than $8 million in salaries, legal fees and other costs.

The union estimates that the refunds could exceed $200 million.

The union estimated that the tax would annually generate about $25 million in revenue.

However, the league has scaled its tax rate to what the union estimates as 80 percent on the highest payroll.

The union estimates that the system will need to hire 54,000 teachers in the next five years.

The union, the California Teachers Association, estimated the fee would raise $50 million over three years.

The teachers' union estimated that the ruling would cost the pension fund an additional $8 million a year.

The union has estimated that 95 percent of its members are staying off the job, while the company says about half have crossed picket lines.

The union estimated that millions of workers observed the stoppage here beginning at noon.