Beginning inventory Production required Production hours required Regular workforce Regular production Overtime hours Overtime production Total production Ending inventory 80,000 20,000 100 64,000 64,000 -16,000 80,000 20,000 100 64,000 64,000 -16,000 116,000 29,000 100 64,000 5,000 20,000 84,000 -32,000 72,000 18,000 100 64,000 2,000 8,000 72,000