Q.3.(15p) A toy manufacturer wants to make an aggregate plan for its production over the next 4 months. The manufacturer made a demand forecast for the next 4 months which are 300, 850, 1500, 650 units consequently. The manufacturer has 150 toys at inventory at the beginning of schedule. The production capacity of the manufacturer by regular time for the next 4 months is 450, 450, 750 and 450 units consequently. The manufacturer will go on overtime if necessary and the overtime production capacity in units are 90, 90, 150 and 90 consequently. The manufacturer can deliver 200 units at most in each month by subcontracting when necessary. Backorder is not allowed for the production plan. The production cost by regular time is $10 per unit; by overtime is $15 per unit and the subcontracting cost is $19 per unit. Inventory carrying cost for the manufacturer is $3 per unit per month. According to the given information above, develop the plan by using transportation method (please use row-minima method) and calculate the total cost of this plan. Q.3.(15p) A toy manufacturer wants to make an aggregate plan for its production over the next 4 months. The manufacturer made a demand forecast for the next 4 months which are 300, 850, 1500, 650 units consequently. The manufacturer has 150 toys at inventory at the beginning of schedule. The production capacity of the manufacturer by regular time for the next 4 months is 450, 450, 750 and 450 units consequently. The manufacturer will go on overtime if necessary and the overtime production capacity in units are 90, 90, 150 and 90 consequently. The manufacturer can deliver 200 units at most in each month by subcontracting when necessary. Backorder is not allowed for the production plan. The production cost by regular time is $10 per unit; by overtime is $15 per unit and the subcontracting cost is $19 per unit. Inventory carrying cost for the manufacturer is $3 per unit per month. According to the given information above, develop the plan by using transportation method (please use row-minima method) and calculate the total cost of this plan