The production planning period for mobile boards at Sime Factory, Egypt, is 4 months. Cost data are as follows:

Regular-time cost per board E£100 Overtime cost per board E£120 Subcontracting cost per board E£150 Carrying cost per board per month E£ 5 For each of the next 4 months, capacity and demand data for boards are as follows:

MONTH JAN FEB MAR APR Demand 800 1,200 700 1,000 Capacity Regular time 800 800 800 800 Overtime 100 100 100 100 Subcontracting 200 200 200 200 Develop a production plan that minimizes costs using the transportation method. Assume beginning inventory at 200 boards and backorders are permitted. lop52