Q1

Beginning inv
Reg time

Q2

Demand
Q3
Q4
0.4
0.6

Dummy

0.2
250
1
250
1.5

1.2
150
1.7

1.4

1.6

1.9

2.1

2.2

2.4

2.6

1.5

1
400
1.5
80
2

1.2

1.4

1.7

1.9

2.2

2.4

2.5

1
680
1.5
160
2

1.2

2.5

1.5
120
2

400

100

Subcon

2
Overtime
2.5

Reg time
Overtime

400

80

120

800

860

160

240

1.7
2.2
100

Subcon
2.5

2.5

1.5
60
2

3.5

2.5

500

750

900

Reg time
Overtime
Q4

400

100

Subcon
2

Q3

430

80

Reg time

Q2

50

250

Overtime
Q1

Total Capacity

0.8

Subcon

1
340
1.5
80
2
30
450

400

430

80

120

100

60
2710

month
jan
feb
mar
apr
may
jun

billable hours CPAs

600
500
1000
1200
650
590

4
4
4
4
4
4

Reg time billable hours Reg time cost overtime hours overtime cost
640
20,000
0
0
640
20,000
0
0
640
20,000
320
20000
640
20,000
320
20000
640
20,000
10
625
640
20,000
0
0
120,000
40625

partner partner cost

0
0
0
0
40
5000
240
30000
0
0
0
0
35000

195625