The inventory manager of a company considers the replenishment plans for the following months. She does not have to place an order in every month. If she decides to place a replenishment order in a month, the order will be placed at the beginning of the month. The order cost per order is $$20.$ ?The item value is $$6$ ?per unit, and the holding cost is $24\%$ ?of item value per year. The company has the forecasted demand in the future six months as follows.

Month

$1$

$2$

$3$

$4$

$5$

$6$

Forecasted demand

$50$

$60$

$110$

$120$

$300$

$230$

When the manager employs the Silver$-$Meal heuristics, what is the costs per unit time $($CUT$)$ ?in the first month?