The quality control section has ten personnel, including one manager and nine industrial engineers. One of the very hardworking engineers passed away in the way of coming to work on the last day of his career. All the personnel are upset because of this happening, and they know that he was struggling with financial problems. As he died just in his last working day, and he could not complete his employment period by missing just one day. His family are not eligible to ask for his retirement benefit. The quality control unit should pay his retirement benefit to his family ethically while they are not officially obliged to do so. On the one hand the department has to decrease its costs, and the manager is thinking of 3 personnel lay off to decrease its costs. in the other hand, the manager is ethically to pay for the retirement benefit of his dead hardworking employee, to motivate other personnel and to show them they are worthy for the company. Each personnel lay off in the quality control section can lead to a 60000 $ cost-saving while paying for a retirement benefit costs 70000 $. What should the manager do in this situation? Also explain what is their plan for 30% cut in their costs?