his employees.$)$ Cohen strongly discourages any CPA from working $($biling$)$ more than $250$ hours in any given month. The demand for billable hours for the firm over the next $6$ months is estimated below.

$\backslash$table$[[$Month$,$Estimate of Billable Hours$],[$Jan$.,600],[$Feb$.,490],[$Mar$.,1,010],[$Apr$.,1,220],[$May$,660],[$June$,570]]$

case of a slow economy. He could, however, hire another CPA at the same salary as business dictates.

a$)$ Develop an aggregate plan for the $6-$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 include Cohen, his $3$ CPAs, and any new CPAs he may hire in your total. DO NOT include Forrester.

$\backslash$table$[[$Month$,\backslash$table$[[$Estimate of$],[$Billable$],[$Hours$]],$CPAs,$\backslash$table$[[$Reg$.$ time$],[$billable hours$]],\backslash$table$[[$Reg$.$ time$],[$cost$]],\backslash$table$[["$Overtime$"],[$hours$]],\backslash$table$[["$Overtime$"],[$cost$]],\backslash$table$[[$Forrester$],[$hours$]],\backslash$table$[[$Forrester$],[$cost$]]],[$Jan$.,600,,,$$$,,$$$,,$s$],[$Feb$.,490,,,$$$,,$$$,$L$,$s$],[$Mar$.,1,010,,,s,,$s$,,$s$],[$Apr$.,1,220,,,s,,$$$,,$s$],[$May$,660,,,s,,$$$,,$$$],[$June$,570,,7,s,,$$$,,$s$]]$

b$)$ Compute the cost of Coheris plan of using overtime and Forrester.

The cost of Cohen's plan is &$.($Enter your response as a wholo number.$)$

c$)$ Should the firm remain as is with a total of $4$ CPAs?

A$.$ The firm should remain as it is$.$

B$.$ The firm should not remain as it is$.$

C$.$ One would have to carefully examine the other $6$ months to $se0$ if hining is merited.