Forrestet and Cohen is a small accourting firm, managed by Joseph Cohen since the retivement in December of his partnes firad Fortester: Cohen and his 3 CPAs together bill 640 hours per month. When Cohen or another eccountant blls more than 160 hours per moeth, he or she gets an aditional "ovetfime " payy of $62.50 for each of the edfra hours. this is above and heurs in any gwen macth. The densud for bliable hours for the firm over the hext 6 months is estimated below. \begin{tabular}{c|c} \hline Month & Estimate of Eillable Hours \\ \hline Jon & 620 \\ Feb & 510 \\ Mat, & 1,010 \\ Mor. & 1210 \\ Way & 660 \\ June & 500 \end{tabular} Cehen has an agretment weth Forrester, his former partnec. to heip eut duting the busy tax seasoe, up to 245 heurs in any given morth if needed, for an noury fee of $125 Cenen will net wen consider laying off one of his coleagues in the case of a slow econanty. He could, hewever, hre anoiber CPA at the same ralary. as business diclates: \begin{tabular}{|c|c|c|c|c|c|c|c|c|} \hline Honth & \begin{tabular}{c} Estamate of \\ Eithabie \\ Hours \end{tabular} & CPAs & \begin{tabular}{c} Reg. time \\ billable \\ hours \\ \end{tabular} & \begin{tabular}{l} Reg time \\ cost \end{tabular} & \begin{tabular}{c} "Overtimo" \\ hours \end{tabular} & \begin{tabular}{l} "Overtime" \\ cost \end{tabular} & \begin{tabular}{l} Forrester \\ hours \end{tabular} & \begin{tabular}{c} Forrester \\ cost \end{tabular} \\ \hline Jan & 620 & & & 5 & & $ & & 5. \\ \hline \end{tabular}