Forrester and Cohen is a smal accounting fm, managed by Jeseph Cohen since the retrement in Decomber of his partner Brad Forrester. Cohen and his 3 CPAs together bit 620 hours per monten. When Cohen or enother accountant bils more than 155 hours per month, he or she gets an sddisonal "overfime" pay of $64.50 for each of the extra hours: this is above and beyond the $5,000 salary each draws during the monec. (Cohen drews the same base pay as his employees) Cohen stropgly discourages any CPA from working (billing) more than 255 hours in ary given month. The demand for billable hours for the firm over the next 6 months is estimated below: Cohen has an agreement wath Forrestec, his former parthet, to help out during tho busy tax season, up to 255 hours in any given month if needed, for an hourly foe of $130. Cohen will not oven consider loying of one of his colleagues in the case of a slow economy. He could, however, hire another CPA at the same salary, as business dictates. a) Develop an agpregate plan for the e-month period (enter your responses as whole numbers). Use regular time, then overtime, then Forrester, and then hire additional CPAs if needed. Note: For the CPA column, only indude Cohen, his 3 CPAs, and any new CPAs he may hive in your total, Do NOT include Forrester