Given this information on planned and actual inputs for a service center, determine the work backlog for each period. The beginning backlog is 12 hours of work. The figures shown are standard hours of work.
PERIOD
1 2 3 4 5
INPUT
Planned 24 24 24 24 20
Actual 25 27 20 22 24
OUTPUT
Planned 24 24 24 24 23
Actual 24 22 23 24 24