- Plan B: Vary the workforce, which performs at a current production level of 1,300 units per month. The cost of hiring additional workers is $30 per unit produced. The cost of layoffs is $60 per unit cut back. Fill in the table below. (Enter your responses as whole numbers). The total hiring cost is $. (Enter your response as a whole number.) The total layoff cost is $. (Enter your response as a whole number.) The total cost, excluding normal time labour costs, for Plan B is $ (Enter your response as a whole number.) a) Assuming stockout costs for lost sales of $125 per unit, inventory carrying costs of $25 per unit per month, and zero beginning and ending inventory, evaluate these two plans on an incremental cost basis: - Plan A: Produce at a steady rate (equal to minimum requirements) of 1,000 units per month and subcontract additional units at a $60 per unit premium cost. Subcontracting capacity is limited to 500 units per month. Fill in the table below. (Enter your responses as whole numbers). The total cost, excluding normal time labour costs, for Plan A is $ (Enter your response as a whole number.)