a)Main cost/benefit categories (financial and non-financial) associated with establishing new cell. so, The idea employes explicitlythe main elements of manufacturing costs, such as the fixed machine cost, the production cost, the setup cost, and the material handling cost. The idea is based on the minimization of sum of these costs. The benefits will Improving productivity• Eliminating waste• Delivery of the parts at the right quality, right time, right place• Minimum use of facilities, equipment, materials, human resources• Employee involvement• Team work.b)Yes, there is. Because the strategy it will help workers to see problems easily or possible improvements within their own cells and tend to be more self-motivated to propose changes, These improvements that are instigated by the workers themselves cause less and less need for management, so over time overhead costs can be reduced.so the work It will also be very well organized. At the end it will reducing customer lead time, Eliminating waste and make a customer satisfactory and all these are non-financial benefits.2- At what stage, and how, should Dean sell his idea to the Joinery Manager and the workers?At what stage :- At the stage of the detailed analysis of the lack of profit, they were terrified because they found that most of the times booked by the audience exceeded the estimated duration by up to 50 per cent.How :- the best for the Dean to have a fully designed and expensive plan, which will be announced to the manager and the workers sequentially on the same day, before execution. This would indicate that no opposition would be welcomed, and that change was not negotiable. This will only affect a small number of publishers and will be asked to volunteer for positions in the new cell.3- How different would the cell work be to that in the main Joinery Department?The main Joinery Department is a jobbing process, employing about ten skilled “jobbers”, who have extremely wide and different skills, and a very high degree of autonomy to plan and control their work, They usually work independently, and are fully accountable for the quality of their outputs. Because they share the same equipment and work space, They should be good at working out of sequence when some machines are already in use.They face a huge range of products, materials and finishes. Therefore their appreciation of work and time is poor, because many jobs exceed times and estimated costs.So, the cellular manufacturing which is a subsection of HYPERLINK “https://en.m.wikipedia.org/wiki/Just-in-time_manufacturing” o “Just-in-time manufacturing” just-in-time manufacturing (JIT) aims to meet demand instantaneously, with perfect quality and to allow for rapid action. It make a wide variety of similar products and these cells allow to minimize the extraneous steps in the process of creating a specific output, facilitate the identification of problems quickly and promote communication between employees within the cell to resolve issues that arise quickly. while making as little waste as possible contrary to what exists in the main Joinery Department that is appeared congested and somewhat untidy, the Off-cuts and wood shavings are scattered around the work area and that will be dangerous .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, the use of symbolism may assist in the smooth operation of the cell, Most of companies have found benefits and saw good solutions in this way. So everyone will know what he is doing and how.5-What risks are associated with Dean’s proposal?1)cellular manufacturing can lead to a decrease in production flexibility2) It may be necessary to rearrange the cells to suit the new requirements, an expensive process, and others that are not normally required in other manufacturing devices.3) Another common set of problems stems from the need to transfer materials between operations.So, These difficulties need to be considered and addressed to create efficient flow in cellular manufacturing.