UPS has a problem with overtime (OT) spending. The UPS Budget Department claims the operations people over spend their OT budget by millions. The operations chiefs say it is hard to match their workforce to the fluctuating demand. Demand can be forecasted, but it (predictably) varies greatly by season of the year. Because of that variability, there are months in which there are not enough workers available to do all the work, and on the other hand there are months in which there are extra or surplus workers. As such in some months there is OT and others surplus