14) A manufacturer of industrial seafood processing equipment wants you to develop an aggregate plan for the four quarters of the upcoming year using the following data on demand and capacity. Back orders are not allowed. How much (if any) regular time capacity goes unused?

Quarter	Units	Regular Time	Over-	Sub-		Regular time cost	$1.25/unit
			time	contract
1	200	400	80			Overtime cost	$1.50/unit
2	750	400	80	100		Subcontracting cost	2.00/unit
3	1200	800	160	100		Carrying cost	$0.50/unit/quarter
4	450	400	80	100		Initial inventory	250 units

A. 0

B. 20

C. 40

D. 120

E. None of the above