8. An operations planner, Lovell Bradley, is developing a sales and operations plan that involves back orders. The company’s demand and production rates for the next four periods are as follows:

Period Demand Production 1 8,200 8,000 2 10,000 8,000 3 7,000 8,000 4 6,600 7,600 Beginning inventory at the start of period 1 is 400 units. Calculate beginning inventory, ending inventory, average inventory, and the back order amount, if any, for each of the next four periods.