You are the managers charged with reducing high operating costs. You have been instructed by the CEO to eliminate $25$ percent of the company$$s managerial positions and then to organize the remaining positions so that the organization still exercises adequate supervision over its employees.

a$)$ Decide which managerial positions should be cut first. Explain TWO $(2)$ reasons regarding your decision making.

b$)$ Classify TWO $(2)$ actions that make the downsizing process less painful for those who leave and for those who remain.