A company measured its output and cost for the first six months of the year:

Output $($units$)$ Cost

January $352$ $$36,000$

February $298$ $$33,000$

March $202$ $$21,000$

April $105$ $$12,000$

May $247$ $$23,000$

June $154$ $$16,000$ What is the best operating level for this company?