For the following data, what is the beginning inventory for March if a firm is pursuing level Strategy.

Cost Data

Labor cost

Regular $20$ $$/$hour

Over Time $30$ $$/$ hour

Hiring $250$ $$/$employee

Firing $400$ $$/$employee

Inventory Holding $10$ $$/$unit$/$period

Shortage $15$ $$/$unit$/$period

material $45$ $$/$unit$/$period

Capacity

Workforce beginning $15$ employees

Inventory initial $100$ units

Production rate $8$ hours$/$unit

Regular time $160$ hours$/$period$/$employee

Over time available $40$ hours$/$period$/$employee

Month Demand

Jan $400$

Feb $250$

Mar $275$

April $325$

May $350$