Mercury Electronics must develop a plan to allocate capacity to fulfilling forecasted demand of 400 units in March, 500 units in April, and 700 units in May. Mercury has 50 units of inventory currently on hand. For each month, Mercury can produce units as follows: Month March April May Regular Time 350 400 450 Overtime 50 50 50 Subcontracting 100 100 100 Assume the following costs: $50 $65 Regular time cost per unit Overtime cost per unit Subcontract cost per unit Carrying cost per unit per month Back order cost per unit per month $80 $1 $4 Develop an Excel model that allocates production capacity to satisfy demand at a minimum cost