Totals Costs Cost of plan Planning values Starting inventory Starting and ending workforce Hours worked per month per worker Hours per unit Hiring cost per worker Layoff cost per worker Monthly per-unit holding cost Layoff Hiring Inventory 42 42 54,606 $126,000 $147,000 $382,242 $655,242 3,000 207 80 10 $3,500 $3,000 $7