The main categories are buying equipment cost , set up cost .The benefits- are reduce cycle time by which allows them to solve the problem of orders delay .- one of the main concepts in Cellular manufacturing is arranging the cells in a “U” shape design which allows the overseer walk less and have better sight of the whole operation .- reducing the distance each joiner has to walk from one station to the other.- quality control .- faster and more efficient problems detecting and solving .- flexible job tasks which enables rotating the workers to learn all the skills in the operation .- reduce waste by using all the unused factory floor-space.Dean should first think deeply in his idea and study carefully the joinery department to be able to design the cell perfectly, then he should present his idea to the manager and the other workers before implementing the cell because such work approach requires a lot of commitment and investment so he should make sure his team got what it takes to make it work.The staircase manufacturing operation should be divided into small manufacturing units each is responsible for performing a task that adds value to the product so this will make the work faster by reducing throughput time , reducing expeditors so unlike the joinery department this will actually produce profits ,reduce the number of employees , increase quality and reduce wastes.No I don’t think he should do that , instead he should invest in training the employees in some areas such as team work , problems solving , how to deal with workload and pressure , this would be more helpful since changing the work environment will bring more workload so we have to invest in workers to be able to adapt with the new system.- it requires a big amount to establish a cell .- the cell is easily affected , so any machine dysfunction or absent worker can negatively affects the whole operation .- the workers may not be able to keep up with the new system .- less flexibility .