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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 \begin{tabular}{|c|c|} \hline Beginning workforce (employees) & 18 \\ \hline Beginning inventory (units) & 2100 \\ \hline Production standard per unit (hours) & 0.64 \\ \hline Regular time available per period (hours) & 16 \\ \hline Overtime available per period (hours) & \\ \hline \end{tabular} $900,000$1,291,000$1,293,250$897,750