Develop a production plan and calculate the annual cost for SAMSUNG whose demand forecast is

FALL	WINTER	SPRING	SUMMER
12000	10000	9000	14000

Inventory at the beginning of the fall is 500units.At the beginning of the fall, you currently have 30workers, but you plan to hire temporary workers at the beginning of the summer and lay them off at the end of summer and lay them off at the end of summer .In addition, you have negotiated with the union an option to use the regular workforce on overtime during winter or spring if overtime is necessary to prevent stock outs at the end of those quarters .Overtime is not available during the fall.

Hiring Cost $ 200 for each temporary worker,

Layoff Cost $ 300 for each worker laid off,

Inventory holding $ 5 per unit-quarter

Backorder $ 10 per unit,

Straight time $ 5 per hour,

Overtime $8 per hour.

Assume that the productivity is 0.5 unit per worker hour, with eight hours per days & 60 days per season.