months is estimated below.

$\backslash$table$[[$Month$,$Estimate of Billable Hours$],[$Jan$.,610],[$Feb$.,510],[$Mar$.,1,030],[$Apr$.,1,220],[$May$,650],[$June$,590]]$

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.

$\backslash$table$[[$Month$,\backslash$table$[[$Estimate of$],[$Billable$],[$Hours$]],$CPAs,$\backslash$table$[[$Reg$.$ time$],[$billable hours$]],\backslash$table$[[$Reg$.$ time$],[$cost$]],\backslash$table$[["$Overtime$"],[$hours$]],\backslash$table$[[$OVertime$"],[$cost$]],\backslash$table$[[$Forrester$],[$hours$]],\backslash$table$[[$Forrester$],[$cost$]]],[$Jan$.,610,,,$$$,,$$$,,$$$$