23 Arthur Ross, Inc., must complete many corporate tax returns during the period February 15–April 15. This year the company must begin and complete the five jobs shown in Table 102 during this eight-week period. Arthur Ross employs four full-time accountants who normally work 40 hours per week. If necessary, however, they will work up to 20 hours of overtime per week for which they are paid $100 per hour. Use integer programming to determine how Arthur Ross can minimize the overtime cost incurred in completing all jobs by April 15. 

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TABLE 102 Duration Job (Weeks) Accountant Hours Needed per Week 34324 12345 120 160 80 80 100