Superbowl Sports produces footballs. Since the footballs are high quality, stitched by hand, and durable, Superbowl Sports continues to expand operations. Although people recreationally play football all year, their busy season is the late spring to summer, where they are gearing up for the "traditional" football season. The company currently employs 8 trained workers that are trained to make the football from start to finish. Each worker works 160 hours per month at a wage of $4,800 per month. New employees can be hired at the beginning of any month, but these new hires are being trained during their first month of employment. For that reason, they contribute only 100 labor hours during their first month, while still being paid the standard wage of $4,800. Also, onboarding costs a total of $3,000 per new employee and includes interviewing, advertising, and training. After their first month, the new hires become trained workers.

Just as hiring is permitted at the beginning of each month, firing is as well. If a trained employee is fired, severance pay equal to half of their monthly wage must be paid.

Labor requirements for the next 12 months are shown in the table below. Management has specified that at least 10 trained employees must remain on staff at the end of this year.

How many trainees should be hired and/or how many trained employees should be fired each month to meet the label requirements at the minimum total cost?

Formulate and solve a linear programming spreadsheet model that clearly answers the above question. Upload your excel file that clearly answers the above question.

Labor Requirements (Hours)
Jan	Feb	March	April	May	June	July	Aug	Sept	Oct	Nov	Dec
1200	800	800	1600	2000	2000	2000	2800	3200	3600	3200	1600