Refer to the CPA firm in Problem 13.23. In planning for next year, Cohen estimates that billable hours will increase by 10% in each of the 6 months. He therefore proceeds to hire a fifth CPA. The same regular time, overtime, and outside consultant

(i.e., Forrester) costs still apply.

a) Develop the new aggregate plan and compute its costs.

b) Comment on the staffing level with five accountants. Was it a good decision to hire the additional accountant? lop52