jerusalem medical ltd., an israeli producer of portable kidney dialysis units and other medical products, develops a 4-month aggregate plan. demand and capacity (in units) are forecast as follows: capacity source month 1 month 2 month 3 month 4 labor regular time 235 255 290 300 overtime 20 24 26 24 subcontract 12 15 15 17 demand 255 294 321 301 the cost of producing each dialysis unit is $985 on regular time, $1,310 on overtime, and $1,500 on a subcontract. inventory carrying cost is $100 per unit per month. there is to be no beginning or ending inventory in stock and backorders are not permitted. set up a production plan that minimizes cost using the transportation method