13. Assume that the company in problem 10 is a manufacturing operation and that its product can be inventoried. Assume that it costs $3 per month ($6 per bimonthly period)

to hold an item in inventory. The company plans to maintain a constant production rate, begin and end the year with the same inventory level, and absorb all demand fluctuation by accumulating and depleting inventory. The number of employees will be set at a level so that no overtime will be required. What will be the average cost per unit due to the cost of labor and the additional inventory held during the year?