The$$ S&OP team at Kansas$$ Furniture, led by David$$ Angelow, has received estimates of demand requirements as shown in the table. Assuming$$ one$-$time stockout costs for lost sales of $$$ per$$ unit, inventory carrying costs of $$$ per unit per$$ month, and zero beginning and ending$$ inventory, evaluate the following plan on an incremental cost$$ basis:

Part $2$

Plan$$ B: Vary the workforce to produce the prior$$ month's demand. Demand was units in June. The cost of hiring additional workers is $$$ per unit produced. The cost of layoffs is $$$ per unit cut back. $($Enter all responses as whole$$ numbers.$)$

$$Note: Both hiring and layoff costs are incurred in the month of the change$($i$.$e$.,$ going from production of in July to in August requires a layoff$($and related$$ costs$)$ of units in$$ August$).$