ShopCo makes shopping carts. Below is their forecast for the first 6 months next year. They want to cost out a evel production plan of 1200 units per month. Beginning Inventory is 200 units. Inventory holding costs are $40 ser unit per month. Backorder costs are $60 per unit per month. Regular labour is $225 per unit. ShopCo makes shopping carts. Below is their forecast for the first 6 months next year. They want to cost out a evel production plan of 1200 units per month. Beginning Inventory is 200 units. Inventory holding costs are $40 ser unit per month. Backorder costs are $60 per unit per month. Regular labour is $225 per unit