The plant produces approximately 25 pieces of furniture per quarter for each plant worker. Each worker receives an average quarterly salary of $25,000. In addition, it is known that the cost of hiring and training a new worker is $17,000 and firing him or her is $20,000. Workers can be hired or fired at the beginning of any quarter. The company currently has 400 plant workers and 200 pieces of furniture in initial inventory in the first quarter which is available for immediate use. At the end of the fourth quarter we want to keep 400 units in inventory. The cost of having a piece of furniture in inventory is $1,000 at the end of each quarter. The company must completely satisfy the demand. . a) Calculate the cost of developing a demand-following strategy. b) Calculate the cost of carrying out a level workforce strategy in all quarters (you can only change the number of workers at the beginning of period 1). c) Develop the production plan using the Excel Solver tool that allows you to satisfy the needs at the lowest possible cost. What is the cost