Scenario You are the Senior VP of HR for a major information technology company, D$3$ Technologies. A new CEO has been hired, who is concerned that the organization appears to be a battleground $-$ major business units operate as silos, compete for resources, and are not innovating as needed. The overall work environment is toxic, with low employee engagement and morale as a result. The company, once known as a market leader, is falling behind its competitors. Therefore, the CEO has decided to conduct a major restructuring of the company to eliminate the internal turf wars and competition. He has begun by announcing a new mission and values statement for the organization that gives employees a new sense of purpose in why they are working for the company. This new philosophy is designed to get employees focused on collaborative, innovative work. Now the CEO wants to reinforce this message by restructuring the business units into flatter, collaborative focal areas. As part of the strategy team, you have been tasked with drawing up the plan for launching and managing the restructuring. Instructions: elaborate the cost$-$benefit analysis for D$3$ Technologies.