For the following data, what is the beginning inventory for March if a firm is pursuing level Strategy. Cost Data Demand Labor cost Jan 400 Regular 20 $/hr Feb 250 Over Time 30 $/hr Mar 275 Hiring 250 $/employee April 325 Firing 400 S/employee May 350 Inventory Holding 10 $/unit/period Shortage 15 S/unit/period material 45 S/unit/period Capacity Workforce beginning 15 employees Inventory initial 100 units Production rate 8 hrs/unit Regular time 160 hrs/period/employee 40 hrs/period/employee Over time available Inventory Holding 10 S/unit/period Shortage 15 S/unit/period material 45 $/unit/period Capacity Workforce beginning 15 employees Inventory initial 100 units Production rate 8 hrs/unit Regular time 160 hrs/period/employee Over time available 40 hrs/period/employee 250 O 5 Zero 50 124