Can someone please help me? The OT hours keep confusing me.

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 Cohen or another accountant bills more than 155 hours per month, he or she gets an additional "overtime" pay of $63.20 for each of the extra hours this is above and beyond the $4,900 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 255 hours in any given month. The demand for billable hours for the firm over the next 6 months is estimated below: Month Estimate of Billable Hours Jan. 610 Feb 510 Mar 1,010 . 1.230 May 660 June 580 Cohen has an agreement with Forrester, his former partner, to help out during the busy tax season, up to 255 hours in any given month if needed for an hourly fee of $120. 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 3 CPAs, and any new CPAs he may hire in your total Do NOT include Forrester Month CPAs Estimate of Billable Hours 610 Reg. time billable hours Reg. time cost "Overtime hours "Overtime" cost Forrester hours Forrester cost Jan 4 620 O 0 $ 19600 $ 196001 SO SO $ 0 $0 Feb 510 4 620 0 Mar 1.010 4 620 $ 19600 $