Forrester and Cohen is a small accounting$$ firm, managed by Joseph Cohen since the retirement in December of his partner Brad Forrester. Cohen and his CPAs together bill hours per month. When Cohen or another accountant bills more than hours per$$ month, he or she gets an additional$$ "overtime" pay of $$$ for each of the extra$$ hours: This is above and beyond the $$$ salary each draws during the month.$($Cohen draws the same base pay as his$$ employees.$)$ Cohen strongly discourages any CPA from working$($billing$)$ more than hours in any given month. The demand for billable hours for the firm over the next $6$ months is estimated$$ below: