Consider the cost structure and the forecasted demand displayed in the following table. Create a level aggregate plan using inventories and back orders and determine the total cost of labor, inventory, hiring/firing, and materials. Capacity Data Beginning workforce (employees) 18 Beginning inventory (units) 2100 Production standard per unit (hours) 0.64 Regular time available per period (hours) 160 Overtime available per period (hours) 20 $900,000$1,291,000$1,293,250$897,750