Helter Industires, a company that produces a line of women's bathing suits, hires temporaries to help produce its summer product demand. For the current four-month rolling schedule, there are three temps on staff and 12 full-time employees. The temps can be hired when needed and can be used as needed, wheras the full-time emplyees must be paid whether they areneeded or not. Each full-time employee can produce 205 suits, while eact part-time employee can produce 165 suits per month.

Demand for bathing suits for the next four months is as follows

May June July August

3,200 2,800 3,100 3,000

Beginning inventory in May is 403 complete (a complete two-piece includes both top and bottom) bathing suits. Bathing suits cost $40 to produce and carrying cost is 24 percent per year.

Develop an aggregate plan using a spreadsheet.