The main categories of costs will be incurred from upgrading the machinery so that they will made compatible with the cell manufacturing system. Also , cost category can be in the form of separate cells requiring the same machinery and the result is increase of resources and this adds to the level of expenditures required in making the process effective.Dean should sell work cell idea to the Joiner manager and to the workers at the start during the conceptual stage. Converting to cell work system will be a project of managing change. Most projects fail because employees are unwilling to accept change. it is a critical success factor to involve the workers from the very beginning in order to make them contribute to the process. Dean should show the benefit and cost of this changes that will allow for a better flow of products through each process. Steps in the process such as cutting, sanding, and machining are fairly universal for each staircase.It will arrange a better-valued chain and create a solid base of production. While the customized nature of B&B’s products isn’t conducive to the type of streamlining seen in volume manufacturing applications, reorganize their staircase setup, will save time and reduce transport within their facility. Save time results in orders exceeding standard time estimates.Differentiating items such as uniforms and painted machines necessary to identify separate departments and processes and eliminate confusion and encourage joiners to stay within their respective areas. Mr. Dean would have to be careful for employees both within and outside of the cell to not feel marginalized in any way. emphasizing on the personal rewards that will go along with greater financial health for B&B.Risks are associated with Dean’s proposal are converting to system means that this will be a project of managing change. Manage project implementation in such a manner that the normal process flow is not disrupted during the transition period , another risk that employees are unwilling to accept change. Also costs associated with training workers and transport equipment’s.