a) Complete the table below which using the Transportation method. Tempoh Pengeluaran Tempoh Penggunaan Period of Use Kapasiti Tidak Guna Unused Capacity Kapasiti Capacity Period of Production Jan Feb March Apr 0 5 10 15 Inv. Awalan Beg. Inventory 3,000 15 20 25 30 Masa Biasa Regular 8,000 24 29 34 39 Lebih Masa Overtime 6,000 Jan 42 47 52 57 Sub Kontrak Subcontract 2,500 15 20 25 Masa Biasa Regular 8,000 24 29 34 Lebih Masa Overtime 6,000 Feb 42 47 52 Sub Kontrak Subcontract 2,500 15 20 8,000 Masa Biasa Regular 24 29 6,000 Mar Lebih Masa Overtime 42 47 2,500 Sub Kontrak Subcontract 15 8,000 Masa Biasa Regular 24 6,000 Lebih Masa Overtime 42 Apr 2,500 Sub Kontrak Subcontract Permintaan Demand 14,000 15,000 18,000 20,000 b) Complete an optimal production plan. Production Plan Permintaan Demand Pengeluaran Biasa Regular Production Lebih Masa Overtime Subkontrak Subcontract Masa Period Inventori Akhir Ending Inventory Jan 14,000 Feb 15,000 March 20.000 April 18,000 Jumlah Total 67,000 c) Calculate the total production costs