Microsoft is trying to soften the blow from an upcoming layoff. They are planning to cut 4,700 jobs from their Nokia factory in Beijing. For those 4,700 employees being let go, Microsoft is offering a free Nokia Lumia 360 devices as part of a volunteer resignation package. The company allegedly sent an email offering this deal, citing the phones will be distributed on a first come, first serve basis. While Microsoft may think theyre being generous, it seems they are adding insult to injury by offering soon to be ex-factory workers the very phones they make for a living to quit.