Who most likely are the speakers?

W: Did you see the memo about the new flexible working hours?
M: Yes. It’s going to be great. I always have a struggle dropping my daughter off at day care and then fighting the traffic to get here by 9: 00. Will you find it helpful?
W: It’s super. I’d like coming in early. Now I can finish by 3: 00 in the afternoon and have plenty of time for shopping or even hit the beach.
M: I’ve always thought this is a great company to work for. Now it’s just getting better.