Arthur Ross, Inc., must complete many corporate tax returns during the period February 15 to April 15. This year, the company must begin and complete the five jobs shown in the file P06_79.xlsx during this eight-week period. Arthur Ross employs four full-time accountants who normally work 40 hours per week. If necessary, however, they can work up to 20 hours of overtime per week for which they are paid $100 per hour. Determine how the company can minimize the overtime cost incurred in completing all jobs by April 15.