Consider the cost structure and the forecasted demand displayed in the following table. Create a level aggregate plan using inventories and back orders and determine the total cost of labor, inventory, hiring/firing, and materials. Cost Data Regular time labor cost per hour $15.00 Overtime labor cost per hour $22.00 Subcontracting cost per unit (labor only) $125.00 Back order cost per unit per period $7.50 Inventory holding cost per unit per period $5.00 Hiring cost per employee $500.00 Firing cost per employee $750.00 Material cost per unit $30.00 Capacity Data