Eagle Fabrication has the following aggregate demand requirements and other data for the upcoming four quarters.

Quarter	Demand
1	1300
2	1400
3	1500
4	1300

Output per worker	100 units per quarter
Beginning inventory	200 units
employees at the end of last quarter	15
Inventory holding cost	$10 per unit at end of quarter
Hiring workers	$400 per worker
Laying off workers	$800 per worker
unit cost	$30 per unit
overtime	$10 extra per unit

Which of the following production plans is better? Plan A - chase demand by hiring and layoffs, or

Plan B - produce at a constant rate of 1200 and obtain the remainder from overtime? The answer is : Plan A would cost $165,400, while Plan B would cost $147940 I don't understand the steps to get to these answers