Suppose a company has demand for 8,000 units of output in months 1-4 of the year, and demand for only 4,000 units of output for months 5-12. (One can think of selling ice cream or soda, with peak demand in the four warmest months, and low demand in the cool months; or supplying audit services - where peak demand occurs in January - April because most companies have fiscal year ends in December 31; or phone companies that supply peak demand during the eight hours of the normal business day and lower (consumer) demand in the other 16 hours.)

Suppose also that it would cost the company $4,000 per month to meet the low demand of 4,000 units of output per month; and $6,000 to meet the peak demand of 8,000 units per month. Note the company enjoys economies of scale in acquiring capacity. But the capacity has to be acquired for the entire year; the company cannot gear up for the peak period, and then scale back the resources during the slack demand period.

The company decides to meet the peak demand and commits to resources costing $6,000 per month for the entire year. How should the $72,000 cost be assigned to the annual output of 64,000 units (4months * 8,000 + 8months * 4,000).

Defend your position in a well written explanation as well as the calculations to support your view.