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

$\backslash$table$[[$Cost Data,Labor cost,,Demand,,Jan,$400],[,],[,,$Regular,$20,$$$/$hr$,$Feb,$250],[,,$Over Time,$30,$$$/$hr$,$Mar,$275],[,,$Hiring,$250,$$$/$employee$,$April,$325],[,,$Firing,$400,$$$/$employee$,$May,$350],[,\backslash$table$[[$Inventory$],[$Holding$]],,10,\backslash$table$[[$$$/$unit$/$perio$],[$d$]],,],[,$Shortage,,$15,$$$/$unit$/$perio$,,],[,$material,,$45,$$$/$unit$/$perio$,,],[$Capacity$],[,$Workforce,beginning,$15,$employees,,$],[,$Inventory,initial,$100,$units,,$],[,\backslash$table$[[$Production$],[$rate$]],,8,$hrs$/$unit$,,],[,$Regular time,,$160,$hrs$/$period$/$e mployee,,$],[,$Over time,available $-,40,$hrs$/$period$/$e mployee,,$]]$