Sitting on Maggie Klimchuk's desk is the latest planned order report from the company's MRP system. Maggie's job is to determine if there is enough capacity to handle the workload and to level the load if it's uneven. She gathers the latest cost figures and gets to work. Subcontracting and hiring extra workers are not options at this point, but overtime, pulling work ahead, and postponing work are. Regular production costs $10 an hour and is limited to 40 hours a week. Overtime costs $15 an hour and cannot exceed 40 extra hours (i.e., a double shift). An inventory cost of $3 per period is assessed for each hour's worth of work performed in advance. Postponing work costs $20 per item per period. PLANNED ORDER REPORT Week Item 1 2 3 4 A 90 B 100 250 C 600 160 D 60 PROCESSING TIMES Setup Run Time Item Time (Min per (Min) unit) A 15 3 B 30 15 C 50 10 D 45 4