Replace X with 32 and please show formulas in excel! 3. Kosar Manufacturing has collected the following information on on its major products. Most efficient production rate =(2,050+X) units per period Production change costs =$25 per unit of change (from the most efficient production rate =2,050+X units/period) Inventory costs = $6 per unit per period (on closing inventory balance) Backorder costs = $12 per unit to carry demand into next period Beginning inventory = " X2" units