One frame at 375 × 760 (iPhone SE viewport). Active hourly field employees by department — billing level + last-week assignment up front; "Needs Inactivated" surfaced as a separate warning-toned section at the bottom.
The desktop two-table layout (HVAC / Plumbing) becomes vertical sections separated by a sticky-feel header with department + count. Each card surfaces the three things a PM actually checks on mobile: name (14px), billing level + rate (12px chip + mono), and the last-week project tag with date. Burden detail and the desktop expand-row are skipped on mobile — tap routes through to a detail view (out of scope here). The "Needs Inactivated" section uses a warning-tone header, strikethrough names, and a "last paid {date}" mono tag — no rate, no project, just enough for the PM to know to nudge bookkeeping.