Financial management: As the sale has been decreased by 20%, financial management is hardly covering the totals costs. On the other hand, the HR department estimated that each employee performance is equal to 5 hours a day in the financial management unit, and four newcomer interns do most of the works. There are one manger, two supervisor and eight other staff in this unit too. One of the supervisor and 5 of the staff have 63 years old and are about to be retired. Table 3 demonstrates the annual payment to the personnel of the financial management department and the required amount for retirement benefits. What program do you propose for a 30% decrease in the costs of this unit? ( you should not fire anyone). Toble 3. the annual payment to the personnel and the required mount for retirement benefits position Financial manager Financial supervisor employees The average required payment for the retirement benefit To be paid Money 70000$ 60000$ 50000$ 70000$