While the collective bargaining agreement only allows for a $15\%$ reduction in workforce over any six$-$month period, Rudy believes he can successfully transition some factory workers into sales, paying them the same salary before transitioning them to a commission$-$based compensation structure. There has been a mild need for more salespeople but Rudy figures the newly transitioned employees who don't enjoy it will quit quickly anyway$-$ especially if their commission paychecks are low.Rudy is interested in a couple of financial analytical approaches. First, he wants to gain an idea about the cash payback period. Second, he wants some details on NPV analysis and how it differs from cash payback $($pros and cons would be useful$).$ Finally, he wants some insight on the ethical implications of his plan, along with other business $($non$-$financial$)$ considerations.