Answer:
New plan better
Step-by-step explanation:
We need to compare the cost of the first plan, $2170, to the cost of this new plan. Fot this, we need to find the cost of the new plan. We need an equation for this.
For the new plan there is a fixed cost of $70, i.e, no matter how many employees there will be, the firm would have to pay $70. Then, if it has 1 employee, would face a cost of $70 + $59, where this $59 is the cost per employee. If the firm has 2 employees the cost will be $70 + $59 + $59 = $70 + 2*($59). If it hires 3 employees: $70 + $59 +$59 +$59 = $70 + 3*($59). And so forth for 4, 5, 6 employees.
Then, for the 35 employees the firm has the cost is:
$70 + 35*($59) = $2135
As $2135 < $2170, this new plan is better