Explain the reasons for the cost difference between seasons

4 Suggestions that can help the company reduce costs

Fall Winter Summer Spring 7,100 Forecast 10,100 12,100 8,100 -2,395 505 0 100 7,100 Beginning inventory Production required Production hours required Production hours available 9,595 19,190 14,400 10,495 20,990 12,000 24,000 14,200 14,400 14,400 14,400 6,590 Overtime hours 0 0 0 0 0 0 20 Temp workers Temp worker hours available 0 0 0 Total hours available 14,400 14,400 20,990 10,495 9,600 24,000 12,000 7,200 7,200 Actual production Ending inventory Workers hired -2,395 0 100 0 0 0 20 olo Workers laid off 0 0 20 Fall Winter Spring Summer $ 72,000 $ 120,000 Regular time $ 72,000 $ 72,000 Overtime 0 52,720 0 0 0 0 500 0 Inventory Backorder 23,950 0 O 0 0 0 0 Hiring Layoff 0 0 0 2,000 4,000 126,000 419,170 Total $ 95,950 $ 124,720 $ 72,500 $ Annual cost $ Fall Winter Summer Spring 7,100 Forecast 10,100 12,100 8,100 -2,395 505 0 100 7,100 Beginning inventory Production required Production hours required Production hours available 9,595 19,190 14,400 10,495 20,990 12,000 24,000 14,200 14,400 14,400 14,400 6,590 Overtime hours 0 0 0 0 0 0 20 Temp workers Temp worker hours available 0 0 0 Total hours available 14,400 14,400 20,990 10,495 9,600 24,000 12,000 7,200 7,200 Actual production Ending inventory Workers hired -2,395 0 100 0 0 0 20 olo Workers laid off 0 0 20 Fall Winter Spring Summer $ 72,000 $ 120,000 Regular time $ 72,000 $ 72,000 Overtime 0 52,720 0 0 0 0 500 0 Inventory Backorder 23,950 0 O 0 0 0 0 Hiring Layoff 0 0 0 2,000 4,000 126,000 419,170 Total $ 95,950 $ 124,720 $ 72,500 $ Annual cost $