Question $(4)[6$ marks$]$

A company has the following data for the past quarter and the coming year. Assume that the inventory at the end of December is $50,000$ units, as shown in the table. In addition, assume that the number of working days per year is $250$ days, Solve the following questions Using level strategy:

$\backslash$table$[[$Sales$,$Ostaber,Noveubler,Decent be$,$bamay,Folbruw,thens,Apsil,May,Sume,any,Angen,Soptean of$,$ktober N$,$Norsus b$,$Asenter$],[$Ferecast $($is $1000$ taits$),330,434,227,350,2n,18?,$an$?,400,260,284,417,3$n$,424,194,180],[$Actual$,297,397,107,,,,,,2,885,,,,,],[$Difienece Mfooth,,,,,,,,,,,,,,,$],[$Opentions$,,,,,,,,,,,,,,,],[$Plan $($it $1000$ uxits$),30,434,32?,,,,,,,,,,,=,2],[$Plain $($in Employees,$1,150,1\mathrm{.}670,635,,,,,,,,,,,,],[$Number of working days $Mc,20,20,20,30,33,20,21,20,32,30,30,23,30,21,30],[$Actonl $($ in $1000$ vaits$),397,49,297,,,,,,,,,,,,],[\backslash$table$[[$Diffenece Mouth$],[$Inventary$]],,,,,,,,,,,,,,,],[$Wlat $($is $1000$ unity$),30,30,30,,,,,,,,,,,,49],[$Achual$,60,115,213,,,,,,,,,,,,],[$Das of supples,$4,18,22,,,,,,,,,,,,$is$],[$Tauployee productivity,$12$ unitulty,,,,,,,,,,,,,,$],[$Hiringe cost$,$sis $50$ worker,,,,,,,,,,,,,,$],[$Lingofrcast$,$S$4$solvoiker,,,,,,,,,,,,,,$],[$luveutory cartyine cost,$346$ jar mosth,,,,,,,,,,,,,,$],[$Unit cost$,40,,,,,,,,,,,,,,],[$Beqituing labor fore,$1500,,,,,,,,,,,,,,]]$

a$)$ How many employees would be needed?

b$)$ Develop a production plan, and inventory plan for the coming year $($from January to December$)$