The main categories of costs are increasing number of employees and costs of providing distinctive work-wear such as T-shirts and distinctively painted machines, in order to reinforce a cultural change also ,costs of upgrading the machinery to make compatible with the cell manufacturing system.. The benefits will arrange a better-valued chain and create a solid base of production and can still aim to streamline and reorganize staircase setup, in attempt to save time and reduce transport within their facility. Non-financial benefits is the enhanced level of motivation on the part of the employees.Dean should sell work cell idea to the Joiner manager and to the workers at early stage to develop the operation process in factory and compensate the loses. . Each employees would be more productive and better able to produce work within estimated lead times. There would also save time and effort spent shuffling large and cumbersome pieces of wood throughout the warehouse, making the job easier for each individual joiner.The location of the equipment will be more specified. Different of all change with the conversion to the cell manufacturing system. The cell system will differ in terms of the workers being assigned to individual cells better being responsible for all parts of the process. The cell system would involve training the workers so that they can adapt to the cell operational, the Joiner Manager would need to supervise less and would be in more of a support position.Yes . he should make differentiating items to encourage joiners to stay within their respective areas and to identify departments and processes , the joiners will enjoy the variety of different product types and he would have to convey the need for joiners to be team players.The risks associated with Dean’s proposal will be work stoppages during changing process. Costs that will be as a result of the factory being rearranged. The risks also have to do with the employees not being motivated enough to make the switch to a new manufacturing philosophy. Also, the cost of equipment will be upgraded from time to time.