Please help with Plan B. Thank you!

The S&OP team at Kansas Furniture, has received estimates of demand requirements as shown in the table. Assuming one-time stockout costs for lost sales of $100 per unit, inventory carrying costs of $20 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 1,200 units per month and subcontract additional units at a $60 per unit premium cost. Subcontracting capacity is limited to 500 units per month. (Enter all responses as whole numbers). Month 1 July 2 August 3 September 4 October 5 November 6 December Ending Demand Production Inventory 1200 1,200 0 1300 1,200 0 1200 1,200 0 1700 1,200 0 1650 1,200 0 1650 1,200 0 Subcontract (Units) 0 100 0 500 450 450 The total cost, excluding normal time labor costs, for Plan A = $ 90000. (Enter your response as a whole number.) Plan B: Vary the workforce to produce the prior month's demand. The firm produced 1,300 units in June. The cost of hiring additional workers is $30 per unit produced. The cost of layoffs is $60 per unit cut back. (Enter all responses as whole numbers.) Note: Both hiring and layoff costs are incurred in the month of the change (i.e., going from production of 1,300 in July to 1200 in August requires a layoff (and related costs) of 100 units in August). Hire Layoff Ending Stockouts Month Demand Production (Units) (Units) Inventory (Units) 1 July 1200 2 August 1300 3 September 1200 4 October 1700 5 November 1650 6 December 1650