PLEASE HELP ME SOLVE THIS STEP-BY-STEP I AM HAVING A HARD TIME, THANK YOU!!

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 $64.50 for each of the extra hours: this is above and beyond the $5,000 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 Jan. Feb. Mar. Apr. May June Estimate of Billable Hours 610 490 1,010 1,230 660 580 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 $135. 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 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 Reg. time billable hours Reg. time cost "Overtime" hours "Overtime" Forrester cost hours Forrester cost Estimate of Billable Hours 610 490 4 0 $0 0 Jan. Feb. 620 620 $ 20000 $ 20000 $0 $0 4 0 $0 0 Mar. 4 620 $ 20000 390 $ 25155 0 1,010 1,230 $0 $ 28,350 Apr. 620 400 $ 25800 210 May 660 4 620 $ 20000 $ 20,000 $ 20,000 40 $ 2,580 0 $0 June 580 4 620 0 $0 0 $0 b) Compute the cost of Cohen's plan of using overtime and Forrester. The cost of Cohen's plan is $ 201,885 (enter your response as a whole number). C) Should the firm remain as is, with a total of 4 CPAS? XA. The firm should remain as it is. B. The firm should not remain as it is. *C. One would have to carefully examine the other 6 months to see if hiring is merited