We 'R' Toys sells Game Girl's for $50 a piece. At the end of June, the company has an inventory of 50,000 Game Girls. Capacity of the production facility is set purely by the number of workers assembling the Game Girls. At the end of June, the company has a work force of 300 employees, each of whom works eight hours of non-overtime at $15/hour for 20 days each month. Work rules require that no employee work more than 40 hours of overtime a month. The various costs are shown in Table 2. TABLE 2* Item Cost Materials cost/unit $ 12.00 Inventory holding cost/unit/month 4.00 Marginal cost of stockout/unit/month 10.00 Hiring and training cost/worker 3,000.00 Layoff cost/worker 5,000.00 Labor hours required/unit 0.25 Regular time cost/hour 15.00 Over time cost/hour 22.50 Marginal subcontracting cost/unit $ 18.00 * Excel data file is included