An employer must accommodate to the religious observances and
practices of an employee or prospective employee unless the employer
demonstrates that it is unable to reasonably accommodate to an
employee's or prospective employee's religious observance or practice
without undue hardship on the conduct of the employer's business. As
part of this obligation, an employer must make reasonable accommodations
to the religious observances and practices of an employee or prospective
employee who regularly observes Friday evening and Saturday, or some
other day of the week, as his Sabbath and/or who observes certain
religious holidays during the year and who is conscientiously opposed to
performing work or engaging in similar activity on such days, when such
accommodations can be made without undue hardship on the conduct of the
employer's business. In determining the extent of an employer's
obligations under this section, at least the following factors shall be
considered: (a) Business necessity, (b) financial costs and expenses,
and (c) resulting personnel problems.