work force of 1300 units per month.permit a maximum of 20% overtime at $40 per unit.ware house permit no more than 180 units carrying from month to month.this plan means that anytime inventories reach 180, the plant is kept idle.idle time per unit is $60.any additional needs are subcontracted at cost of $60 per incremental unit.inventory carrying cost is $25.demand requirements are 1000,1200,1400,1800,1800 and 1600 in july,august,september,october,november and december.