Company WTX is conducting its S&OP planning using the level strategy for next year. The marketing department has made the following forecast. Q1 Q2 Q3 Q4 10000 12000 17000 6000 The following cost information is given, The cost of hiring is $400 per person The cost of laying off is $1000 per person Inventory backorder (or penalty) cost - $40 per unit per quarter (based on the backordered quantity) Inventory holding cost - $20 unit per quarter (based on the average inventory during the quarter) The productivity of one worker per quarter is 500 units/quarter The beginning inventory in quarter 1 is 1000 units. The company wants to keep no inventory by the end of quarter 4. The company have 25 full time workers at the beginning of the year. Using the level strategy, please answer the following questions. How many full-time workers does the company need throughout the year to accommodate the level strategy