The main categories of costs and benefits in establishing the cell is facing initial outlay costs in creating specific staircase stations.In addition there are costs associated with training, B&B ensure that joiners can function as experts in B&Brespective areas. This requires a short period of inactivity as B&B seek to get workers up to speed. The main categories of benefits in establishing the cell is in a position to handle volume and make far better use of their existing resources. Orders would have a better chance of being completed on time and the elimination of waste would allow for more competitive quotes.2- At what stage, and how, should Dean sell his idea to the JoineryManager and the workers?At the second stage Dean Hammond must sell an idea to the Joinery Manager. The biggest impact can be made a production time, the gains will naturally flow back to the first stage of estimation and quoting.Dean Hammond will sell this idea to stakeholders such as the Joinery Manager, also the production workers by emphasizing the benefits of efficiency. Dean has a strong case that B&B can become a resilient and profitable company.3- How different would the cell work be to that in the main Joinery department?The different would the cell work for staircases. Work outside of the cell require separate joiners with the ability to complete other products like windows and doors Since demand for these products is not for staircases, existing methods could continue for now.4- Should Dean differentiate the working environment by providing distinctive work-wear such as T-shirts and distinctively painted machines, in order to reinforce a cultural change?Yes , Dean should differentiate the working items such as painted machines and uniforms indeed to be an effective way to identify the processes and remove confusion and encourage joiners to stay within their respective areas.Dean would have to convey the need for joiners to be team players.5-What risks are associated with Dean’s proposal?Capital outlays always carry some risk, but it can be seen as a very sound investment.B faces the external risk that the staircase market decelerates.At the company he face a risk that a switch to a cell system do not be well received by workers.