Compute for manpower requirement:

Month	Expected Demand	Production Days
April 2022	150000	21
May 2022	170000	22
June 2022	160000	21
July 2022	150000	22
August 2022	140000	22

Workers pay per hour - $10.00

Number of labour hour required to produce 1 towel - 15 minutes

Number of hours in a shift - 8 hours

The company operates two shifts

The inventory carrying cost is 20% of the unit price.

The cost of increasing daily production rate (hiring and training) is $ 0.5 per unit

The cost of decreasing daily production rate (layoffs) is $1 per unit

Cost of subcontracting = $ 4 per unit