Forrester and Cohen is a small accounting​ firm, managed by Joseph Cohen since the retirement in December of his partner Brad Forrester. Cohen and his 3 CPAs together bill 620 hours per month. When...

Forrester and Cohen is a small accounting​ firm, managed by Joseph Cohen since the retirement in December of his partner Brad Forrester. Cohen and his

CPAs together bill

hours per month. When Cohen or another accountant bills more than

hours per​ month, he or she gets an additional​ "overtime" pay of

for each of the extra​ hours: this is above and beyond the

salary each draws during the month.​ (Cohen draws the same base pay as his​ employees.) Cohen strongly discourages any CPA from working​ (billing) more than

hours in any given month. The demand for billable hours for the firm over the next 6 months is estimated​ below:

Cohen has an agreement with​ Forrester, his former​ partner, to help out during the busy tax​ season, up to

hours in any given month if​ needed, for an hourly fee of

Cohen will not even consider laying off one of his colleagues in the 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

​CPAs, and any new CPAs he may hire in your total. Do NOT include Forrester.