The consulting firm you have worked for over the last year is having some financial troubles. The large contracts it once had are slowly going away, and as your company struggles to make payroll, it is clear that layoffs must occur. The sales staff has not been meeting the sales goals set for them, resulting in incorrect budgets. It has been decided that at least three people in the sales department should be laid off. You create a spreadsheet with pertinent sales employee data: Name Title Years with the company Last overall rating on performance evaluation (15 scale, 5 being highest) Last years sales goal met? Deb Waters Sales Manager 1 3 N/A as her position is managerial Jeff Spirits Account Manager 5 3 Yes, 1% over Orlando Chang Account Manager 3 4 Yes, 10% over goal Jake Toolmeyer Account Manager 2 4 No, 2% under goal Audrey Barnes Account Manager 5 5 Yes, 15% over goal Kelly Andrews Account Manager 1 2 No, 20% under goal Amir Saied Account Manager 8 5 Yes, 5% over goal Winfrey Jones Account Manager 4 2 No, 10% under goal Making reasonable assumptions, develop criteria for the layoffs in the sales department. Develop a plan as to how layoffs will be communicated with the individual as well as within the company. Discuss strategies to motivate those sales employees who stay with the organization. Submit a Microsoft Word document in essay format.