One of management$$s goals in a goal$-$programming problem is to maintain the company$$s employment level next year at its current level of $60$ full$-$time equivalents $(60$ FTEs$).$ Each FTE under this goal is considered three times as serious as each FTE over the goal. Suppose that the amount over appears in cell K$7$ of the spreadsheet model and the amount under appears in cell L$7.($Both cells are changing cells.$)$ What is the relationship between the coefficients of K$7$ and L$7$ in the equation entered into the objective cell?