Forrester and Cohen is a small accounting firm, managed by Joseph Cohen since the cetrement in December of his partner Brad Forrester. Cohen and his 3 CPAs together Ball 620 hours per month. When Cohen or another accountant bills more than 155 hours per month, he or she gets an additional "overtime" pay of $65.80 for each of the extra hours: this is above and beyond the $5,100 salary each draws during the month. (Cohen draws the same base pay as his employees) Cohen strongly discourages any CPA from woring (Cilling) more than 255 hours in any given month. The demand for bilable hours for the firm over the next 6 months is estimated below: consider laying of cone of his collesgues in me case of a slow economy. He ceuld, however, hire another CPA at the same salary, as busness dictates. Note: For the CPA column, only include Cohen, his 3 CPAs, and any new CPAs be may hire in your folat Do NOT include Fomostar