Just write about
redundancy costs - because he has to get rid of those workers in australia now. These incur high costs. He should spread these payments out to equal monthly payments over the year.
reorganising plant layout - results in a loss of productivity, costly and is inconvinient. The business should aim to find the most appropriate and effective layout strategy.
Inertia - the psychological resistance to change - he should make use of a positive culture of change. This can be achieved through Kotters 8 step model, Lewins unfreeze, change and refreeze model or through the use of change managers