LMNO Gaskets has seeks an optimal production plan for a product to meet demand over the upcoming three quarters. Demand in each of the three quarters and production, overtime, and subcontracting capacities are reported in the table below. The relevant costs are: - Regular time production cost is $12 unit. - Overtime production cost is $18/ unit. - Subcontracting cost is $20 /unit. - Inventory is held at a cost of $5 /unit/quarter. - Units may be backordered at a cost of $8 /unit/quarter What is the cost of the optimal production plan (Use EXCEL Solver)