Volta Apparel Inc. is contemplating constructing a new facility to manufacture ladies' apparel $($shirts$)$ at Keta. Mr$.$Kwaku Kobla is the newly appointed Plant Manager, who will oversee the Keta plant. You have been appointed as the Operations Consultant to advise him and assist him. Volta has another similar facility in Accra. The actual demand for shirts $($manufactured in the Accra plant for the last $4$ years$)$ is presented below:Season and YearActual DemandQuarterl and $2005482$Quarter$2$ and $2005213$Quarter $3$ and $2005116$Quarter $4$ and $2005335$Quarter $1$ and $2006499$Quarter $2$ and $2006225$Quarter $3$ and $2006122$Quarter $4$ and $2006344$Quarter $1$ and $2007503$Quarter $2$ and $2007237$Quarter $3$ and $2007127$Quarter $4$ and $2007349$Quarter $1$ and $2008518$Quarter $2$ and $2008244$Quarter $3$ and $2008133$Quarter $4$ and $2008|353$A$.$ Based on the information above, prepare a demand forecast for $2009$ for the new facility at Keta. $($Hint: You could use any forecasting technique. However, you should have a sound rationale for your decision based on the type of data given to you. State assumptions, if any$).$ Supposing Kwaku comes up with a forecast to sell $300$ units per quarter for the year $2009,$ do you think his forecast would be any better than your forecast? Explain.B$.$ The maximum number of units $($of shirts$)$ that the Keta plant can ideally manufacture is $600$ units per quarter. The number of units $($of shirts$)$ that the Keta plant can manufacture after considering scheduling problems, quality issues, etc is $350$ units per quarter. Kwaku tells you that the fixed cost for running the Keta plant per year is estimated to be $$100,000$ and the variable cost per unit of production is estimated to be $$80.$ Variable cost of production includes the material cost & and machining cost only. Direct labor cost also needs to be considered. The average revenue per unit of sale is estimated to be $$250.$C$.$ Based on your overall production plan, calculate the efficiency and utilization levels $($for each quarter in $2009)$ if you produced as per your overall production plan. $($Hint:Use efficiency and utilization concepts to compute these values$).$ Do you think you can break even in the year $2009$ by producing as per your production plan? Explain how you got your break$-$even point.