XYZ Company makes desks and announced that the demand for the next four months and capacities of

the production line are shown in the table below.

$$ Unit cost on regular time $$40$

$$ Overtime cost is $150\%$ of regular time cost

$$ Subcontracting is available in substantial quantity at $$75$ per unit

$$ Holding costs are $$5$ per table per month

$$ Back orders cost the firm $$10$ per unit per month.

The management believes that the transportation algorithm can be used to optimize this scheduling

problem. The firm has $50$ units of beginning inventory and anticipates no ending inventory.