This year, the company must begin and complete the five jobs shown in the file P06_79.xlsx during this 8-week period. Arthur Ross employs 4 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 Arthur Ross can minimize the overtime cost incurred in completing all jobs by April 15.