It is late June, and Sandra, head of operations, and Bill, head of sales at Mintendo, are about to get together to discuss production and marketing plans for the next six months. Mintendo is the manufacturer of the popular Game Girl hand-held electronic game that is sold exclusively through the We "R" Toys retail chain. The second half of the year is critical to Game Girl's success, because a majority of its sales occur during the holiday shopping period. Both Sandra and Bill's teams produce the following joint forecast of demand for the next six months:

TABLE 1 Demand for Game Girls
Month		Demand Forecast
July August September October November December		100,000 120,000 140,000 160,000 180,000 200,000

Mintendo sells Game Girls for $50 apiece. At the end of June, the company has an inventory of 50,000 Game Girls and they would like to end the year with an inventory of at least 15,000 units.The capacity of the production facility is set purely by the number of workers assembling the Game Girls. At the end of June, the company has a workforce of 299 employees, each of whom works eight hours of regular time (non-overtime) at $15/hour for 20 days each month. Work rules require that no employee work more than 40 hours of overtime per month. The various costs are shown below:

TABLE 2 Costs for Mintendo
Item		Cost
Material cost Inventory holding cost Stockout cost Hiring cost Layoff cost Labor hours required Regular-time wage Overtime wage Subcontracting cost		$11.55/unit $4/unit/month $10/unit/month $3,000/worker $5,000/worker 0.25/unit $15/hour $22.50/hour $18/unit

Question: Find the optimal aggregate plan. How much is the total cost, total revenue, and profit of your plan? Please show these calculations in a Aggregate Planning Excel Spreadsheet.