Develop an aggregate plan using a regular output of 400 units per month and overtime as needed up to 20 units/month; anything over must use subcontracting labor. Costs: - Demand FC for the next 6 months =400,380,420,460,460,400 - Regular output =$20/ unit - OT=$32.50/ unit - Subcontract =$75/ unit - No inventory to start or finish; backlog not allowed a. What is the total cost? b. The company is looking to level production and allow backorders at $80/ unit/period. Is this less expensive? \begin{tabular}{c|c|c|c|c|c} 1 & 2 & 3 & 4 & 5 & 6 \\ \hline 400 & 380 & 420 & 460 & 460 & 400 \\ \hline \end{tabular}