June $15,2022-$ Two weeks have passed since Bridgertown Diving Gear's contentious semiannual planning meeting, and the senior staff members for Bridgertown Diving Gear are getting ready to start their first monthly S&OP meeting. Lakshmi Bridgertown, CEO, gets the ball rolling: "I know it's been a busy two weeks for all of you, and I appreciate you working extra time to get ready for this meeting. Production is already set for the next two months, so we're going to start by planning for this September through the following August. I've had Bryan from marketing develop a sales forecast for these $12$ months. and I've also had Katelyn from manufacturing estimate manufacturing costs and labor requirements, as well as capacity in the plant. Julia from HR was good enough to come up with some estimates of how much it costs to hire and train new workers, as well as the cost of laying off folks. Finally, Kumar from supply chain management was able to get the accounting folks to estimate the cost of holding an gauge set in inventory for a month. Se let's see what we've got." Julia passes out the following information to all ofthe attendees: