Aggregate Planning and S&OP

How much to produce? When to produce?

  1. Define & explain sales and operations planning
    and aggregate planning.
  2. Compute chase and level strategies and their
    horizon costs.
  3. Explain techniques for addressing uncertainty
    in production plans.
  4. Describe how aggregate planning fits into the
    overall production planning process.
    Chapter 13
    SCM 302 - Aggregate Planning
    2
    Test Your IQ: Frito Lays
    • More than three dozen brands, 15 brands sell more
    than $100 million annually, 7 sell over $1 billion
    • Planning processes covers 3 to 18 months
    • Unique processes and specially designed equipment
    • High fixed costs require high volumes and high
    utilization
    • Demand profile based on historical sales, forecasts,
    innovations, promotion, local demand data
    • Match total demand to capacity, expansion plans, and
    costs
    • Quarterly aggregate plan goes to 36 plants in 17
    regions
    • Each plant develops 4-week plan for product lines and
    production runs
    • What information would you like to know
    before developing the plan?
    Chapter 13
    SCM 302 - Aggregate Planning
    3
    The Operations Planning Hierarchy
    Chapter 13
    SCM 302 - Aggregate Planning
    4
    Long Range Planning
    (1-5 years)
    Support the strategic plan
    • Top Executives
    • Expensive decisions, take significant time to implement
    • Research & Development
    • New product introduction
    • Capital investments
    • Facility location/expansion
    Medium Range Planning
    (3-18 months)
    Support the sales plan
    • Operations Managers, S&OP Team
    • Capacity/production decisions for existing
    resources
    • Sales and operations planning
    • Production planning and budgeting
    • Employment, inventory, subcontracting levels
    • Analyzing operating plans
    Short Range Planning
    (0-3 months)
    Support existing orders
    • Operations Managers, Floor Supervisors
    • Daily/weekly scheduling and allocation decisions
    • Job assignments
    • Ordering
    • Job scheduling
    • Dispatching
    • Overtime
    • Part-time help
    What are S&OP and Aggregate Planning?
    • Sales & Operation Planning (S&OP)
    • Integrate functional areas around a production plan which satisfies the
    sales plan and meets business objectives.
    • What is feasible? Which resources are below expectations?
    • Coordinate internal and external resources
    • Communication within cross functional teams.
    • Aggregate Planning
    • Determine quantity and timing of production for intermediate range
    • Meet forecasted demand while minimizing cost
    • Disaggregation: breaking down plan into greater detail.
    • Master Production Schedule: a timetable of what is to be made when.
    • 4 things needed for aggregate planning
  5. Unit for measuring sales and output
  6. Aggregate demand forecast for planning period
  7. Method for determining relevant costs
  8. Model that combines forecasts and costs to inform scheduling decisions
    Chapter 13
    SCM 302 - Aggregate Planning
    5
    QUARTER 1
    Jan. Feb. March
    150,000 120,000 110,000
    QUARTER 2
    April May June
    100,000 130,000 150,000
    QUARTER 3
    July Aug. Sept.
    180,000 150,000 140,000
    S&OP and the Aggregate Plan
    Figure 13.2
    Chapter 13
    SCM 302 - Aggregate Planning
    6
    Product Types
    Families
    Business Level
    Product family: group of SKUs with similar design (e.g.
    hard drive size)
    • Share manufacturing resources.
    • Demand patterns are similar, often planned as a unit
    • Costs are often expressed at this level.
    SKU’s Stock-keeping Units
    3C products
    Apple
    Chapter 13
    SCM 302 - Aggregate Planning
    7
    iPhone
    iPod
    Macbook
    Aggregate Planning Capacity Options
  9. Change inventory levels
    • Increase in low periods to meet high demand later
    • Costs: storage, insurance, handling, obsolescence, and capital
    investment
    • Shortages may mean lost sales
  10. Varying workforce size by hiring or layoffs
    • Training and separation costs for hiring and laying off workers
    • New workers may have lower productivity
    • Laying off workers may lower morale and productivity
  11. Varying production rates through overtime or idle time
    • May be difficult to meet large increases in demand
    • Overtime can be costly and may drive down productivity
    • Absorbing idle time may be difficult
  12. Subcontracting
    • Meet peak demand, may be costly
    • Assuring quality and timely delivery may be difficult
    • Exposes your customers to a possible competitor
  13. Using part-time workers
    • Useful for filling unskilled or low skilled positions
    Chapter 13
    SCM 302 - Aggregate Planning
    8
    See Table 13.1 for advantages & disadvantages
    Aggregate Planning Demand Options
  14. Influencing demand
    • Use advertising or promotion to increase
    demand in low periods
    • Attempt to shift demand to slow periods
    • May not be sufficient to balance demand and
    capacity
  15. Back ordering during high-demand
    periods
    • Requires customers to wait for an order
    without loss of goodwill or the order
    • Most effective when there are few if any
    substitutes for the product or service
    • Often results in lost sales
  16. Counterseasonal product and service
    mixing
    • Develop a product mix of counterseasonal
    items
    • May lead to products or services outside the
    company’s areas of expertise
    Chapter 13
    SCM 302 - Aggregate Planning
    9
    See Table 13.1 for advantages & disadvantages
    ABC Corp. Forecasts Demand for Six Months
    Chapter 13
    SCM 302 - Aggregate Planning
    10
    Method for Aggregate Planning
    • Select a plan that best meets your chosen objective
    • Lowest cost
    • Hiring / firing costs
    • Inventory carrying costs. Backorder or stock-out costs
    • Overtime / slack time costs
    • Part time / temporary labor costs. Subcontracting costs
    • Highest profit
    • Minimum workforce disruption,
    • While meeting your requirements (constraints ) e.g.
    • no demand is ever backlogged
    • must end horizon with certain amount of inventory
    • Methods
  17. Determine the demand for each period
  18. Determine the capacity for regular time, overtime, and subcontracting each period
  19. Find labor costs, hiring and layoff costs, and inventory holding costs
  20. Consider company policy on workers and stock levels
  21. Develop alternative plans and examine their total cost
    Chapter 13
    SCM 302 - Aggregate Planning
    11
    Production Planning Strategies
    • Chase Strategy
    • Workforce levels are adjusted to
    match demand requirements over
    planning horizon.
    • No inventory or backorders
    • Level Strategy
    • A constant work force level is
    maintained over planning horizon.
    • Inventory / demand backorders
    are built and dissipated.
    • Mixed Strategy
    • Workforce levels are allowed to
    change and inventory/ backorders
    can be used.
    Demand
    Time
    Production
    Demand
    Time
    Production
    Chapter 13
    SCM 302 - Aggregate Planning
    12
    Back to the ABC Example
    Monthly Demand for Apple
    Production
    Starting Inventory = 0
    No specific Ending Inventory Target
    Previous Month’s Production = 1050
    Costs
    Production Cost: $100 per unit
    Hiring: $30 per unit hired
    Firing: $70 per unit fired
    Inventory: $20 per unit in inventory at
    the end of the month
    Backorders: $50 per unit on backorder
    at the end of each month
    Other Data
    Imagine that you are the assistant to the VP of Mfg and need to
    develop different scenarios for the production plan.
    What is the best production plan?
    Chapter 13
    SCM 302 - Aggregate Planning
    13
    Month Demand
    1 600
    2 900
    3 1200
    4 2000
    5 1400
    6 800
    The Chase Strategy
    Produce The Required Demand Each Month
    Month Demand
    1 600
    Hire
    (Units)
    Layoff
    (Units)
    Production
    Costs
    ($)
    Hiring
    Costs
    ($)
    Firing
    Costs
    ($)
    Total Horizon Cost = 847,500
    60,000 31,500
    (600)*100=
    0
    (450)(70)=
    2 900 300 0
    90,000 9,000 0
    (30)(300)=
    3 1200 300 0 120,000 9,000 0
    4 2000 800 0 200,000 24,000 0
    5 1400 0 600 140,000 0 42,000
    6 800 0 600 80,000 0 42,000
    Horizon Costs = 690,000 42,000 115,500
    Production Hiring Firing
    0 450
    1050-600=450
    Chapter 13
    SCM 302 - Aggregate Planning
    14
    Production
    600
    900
    1200
    2000
    1400
    800
    (900-600)=
    There are many “right”
    ways to set up the tables.
    It depends on the data
    provided and how you like
    to organize it.
    The Level Strategy With Backorders
    Produce the Average Demand Each Period What assumptions does this scenario make?
    Month Demand
    1 600
    2 900
    3 1200
    4 2000
    5 1400
    6 800
    Production
    1150
    1150
    1150
    1150
    1150
    1150
    Cumulative
    Demand
    (CD)
    600
    1500
    2700
    4700
    6100
    6900
    Cumulative
    Prod’tion
    (CP)
    1150
    2300
    3450
    4600
    5750
    6900
    Inventory
    Costs
    ($)
    11,000
    16,000
    15,000
    0
    0
    0
    Backorder
    Costs
    ($)
    0
    0
    0
    5,000
    17,500
    0
    Prod’ction
    Costs
    ($)
    115,500
    115,500
    115,500
    115,500
    115,500
    115,500
    690,000 42,000 22,500
    Labor Inventory Backorders
    Total L/I/B Costs = 754,500
    Don’t forget hiring/firing at start of horizon:
    Hire (1150-1050)=100 units @ cost of 30 100(30) =3000
    Total Horizon Cost = 757,500
    Ending
    Inventory
    550
    800
    750
    0
    0
    0
    Ending Inventory = max(CP-CD,0)
    Ending
    Backorders
    0
    0
    0
    100
    350
    0
    Ending backorders = max(CD-CP,0)
    Average Monthly Demand =1150
    Chapter 13
    SCM 302 - Aggregate Planning
    15
    The Level Strategy With No Backorders
    What assumptions does this plan make?
    Month Demand
    1 600
    2 900
    3 1200
    4 2000
    5 1400
    6 800
    Cumulative
    Demand
    (CD)
    600
    1500
    2700
    4700
    6100
    6900
    Cumulative
    Prod’tion
    (CP)
    1220
    2440
    3660
    4880
    6100
    7320
    Inventory
    Costs
    ($)
    12,400
    18,800
    19,200
    3,600
    0
    8,400
    Backorder
    Costs
    ($)
    0
    0
    0
    0
    0
    0
    Labor
    Costs
    ($)
    122,000
    122,000
    122,000
    122,000
    122,000
    122,000
    732,000 62,400 0
    Labor Inventory Backorders
    Total L/I/B Costs = 794,400
    Don’t forget hiring/firing at start of horizon: Hire (1220-1050)=170 workers @ cost of 170(30) =5100
    Total Horizon Cost = 799,500
    Ending
    Inventory
    620
    940
    960
    180
    0
    420
    Ending
    Backorders
    0
    0
    0
    0
    0
    0
    Cumulative
    Demand
    (CD) /
    Cumulative No.
    of Periods
    Maximum = 1330. Produce at this constant level.
    Produ
    ction
    1220
    1220
    1220
    1220
    1220
    1220
    600
    (600)/1=
    750
    (600+9000/2=
    900
    (600+900+1200)/3
    1175
    4700/4=
    1220
    6100/5=
    1150
    6900/6=
    Chapter 13
    SCM 302 - Aggregate Planning
    16
    Best suited for:
    Competitive conditions, e.g. substitute products exist
    Seasonal products: candy company
    Customer service is important to you
    0
    2000
    4000
    6000
    8000
    1 2 3 4 5 6
    Level – No Backorders
    Month
    0
    2000
    4000
    6000
    8000
    1 2 3 4 5 6
    Level – Allowing Backorders
    Month
    0
    2000
    4000
    6000
    8000
    1 2 3 4 5 6
    Chase
    Month
    Cumulative
    Production
    Cumulative
    Demand
    Legend
    Cumulative Demand and Production
    Chapter 13
    SCM 302 - Aggregate Planning
    17
    Chapter 13
    SCM 302 - Aggregate Planning
    18
    Exercise #1.A THE CHASE STRATEGY
    Produce The Required Demand Each Month
    Month Demand Production Units
    Hired
    Units
    Fired
    Production
    Costs
    Hiring
    Costs
    Firing
    Costs
    Starting
    Inventory 0
    1 2800
    Target
    Ending
    Inventory
    2 3000 Last Month’s
    Production 3000
    3 2400
    Unit
    Production
    Cost $200
    4 1200
    Hiring Cost $50
    5 3600
    Firing Cost $75
    6 2000 Inventory
    Cost $60
    Horizon Cost= Backorder
    Cost $150
    Total Horizon Cost=
    Chapter 13
    SCM 302 - Aggregate Planning
    19
    Exercise #1.B. THE LEVEL STRATEGY WITH BACKORDERS
    Produce the Average Demand Each Period
    Month Demand Product
    ion
    Cum.
    Demand
    (CD)
    Cum.
    Producti
    on (CP)
    Ending
    Inventory
    Ending
    Backorders
    Labor
    Costs
    Inventory
    Costs
    Back-order
    Costs Production Rate
    1 2800 2500 Starting
    Inventory 0
    2 3000 2500 Target Ending
    Inventory
    3 2400 2500 Starting
    Workers 3000
    4 1200 2500
    Labor Cost $200
    5 3600 2500
    Hiring Cost $50
    6 2000 2500
    Firing Cost $75
    Total
    Inventory Cost $60
    Total L/I/B Costs =
    Backorder Cost $150
    Total Horizon Cost=
    Starting and Ending Inventories
    • What happens if you start the
    planning horizon with inventory
    • This can be used to fulfill demand in the
    first few months
    • What happens if you want to end the
    planning horizon with inventory
    • This is like having extra “demand” in
    the last month that needs to be met
    • The trick is to “net out” these
    inventories from the demand to
    create a net demand for each month
    Chapter 13
    SCM 302 - Aggregate Planning
    20
    Back to the Apple Example
    Monthly Demand for Apple
    Production
    Starting Inventory = 1000
    No specific Ending Inventory Target
    Previous Month’s Production = 1050
    Costs:
    Production Cost: $100 per unit
    Hiring: $30 per unit hired
    Firing: $70 per unit fired
    Inventory: $20 per unit in inventory at
    the end of the month
    Backorders: $50 per unit on backorder
    at the end of each month
    Other Data
    Now you have a starting inventory of 1000 (all else the same)
    What is the best production plan?
    Chapter 13
    SCM 302 - Aggregate Planning
    21
    Month Demand
    1 600
    2 900
    3 1200
    4 2000
    5 1400
    6 800
    The Level Strategy With No Backorders
    Positive Starting Inventory
    Month Demand
    1 600
    2 900
    3 1200
    4 2000
    5 1400
    6 800
    Cumulative
    Net
    Demand
    (CND)
    0
    500
    1700
    3700
    5100
    5900
    Cumulative
    Production
  • Starting
    Inventory
    (CPI)
    2020
    3040
    4060
    5080
    6100
    7120
    Inventory
    Costs
    ($)
    29,280
    25,760
    7,840
    1,920
    0
    4,080
    Backorder
    Costs
    ($)
    0
    0
    0
    0
    0
    0
    Productio
    n Costs
    ($)
    102,000
    102,000
    102,000
    102,000
    102,000
    102,000
    612,000 98,400 0
    Labor Inventory Backorders
    Total L/I/B Costs = 710,400
    Don’t forget hiring/firing at start of horizon: Fire (1020-1050)=30 workers @ cost of 30(70) =2100 Total Horizon Cost = 712,500
    Ending
    Inventor
    y
    1420
    1540
    1360
    380
    0
    220
    Ending
    Backorders
    0
    0
    0
    0
    0
    0
    CND/
    Cumulative
    No. of
    Periods
    0
    250
    566.67
    925
    1020
    983.33
    Maximum = 1104. Produce at this constant level.
    Produ
    ction
    1020
    1020
    1020
    1020
    1020
    1020
    Net
    Demand
    1200
    2000
    1400
    800
    0
    600-1000=--400
    500
    1500-1000=
    Cumulative
    Actual
    Demand
    (CD)
    600
    1500
    2700
    4700
    6100
    6900
    Chapter 13
    SCM 302 - Aggregate Planning
    22
    Aggregate Planning in Services
    • Most services use combination strategies
    and mixed plans
    • Controlling the cost of labor is critical
    • Accurate scheduling of labor-hours to
    assure quick response to customer demand
    • Use an on-call labor resource to cover
    unexpected demand
    • Increase flexibility of individual worker
    skills
    • Increase flexibility in rate of output or
    hours of work
    Chapter 13
    SCM 302 - Aggregate Planning
    23
    Service System:
    The Level Strategy With No Backorders
    Chapter 13
    SCM 302 - Aggregate Planning
    24
    Month Demand
    1 600
    2 900
    3 1200
    4 2000
    5 1400
    6 800
    Labor cost
    200,000
    200,000
    200,000
    200,000
    200,000
    200,000
    Don’t forget hiring/firing at start of horizon: Hire (2000-1050)=950 workers @ cost of 950(30) =28500
    No. of units
    produced
    Maximum = 2000
    Therefore 2000 units needed
    2000
    2000
    2000
    2000
    2000
    2000
    Total Horizon Cost = 1,228,500
    Imagine ABC is a life insurance company.
    Assuming they never wanted back-orders how
    could a level strategy be implemented?
    Why can’t we use the approach from before?
    =max {cumulative demand/cumulative no. of periods}
    Must have enough staff to cover the busiest
    period.
    Assume demand is given in terms of no. of
    insurance agent working hours needed.
    $!#%…There’s Way Too Many Plans I
    have to Evaluate
    • Optimization software exists to
    make planning better and faster
    • Can set up the production planning
    problem as a linear program
    • Use software to solve
    • Almost always, we want to
    modify the mathematically
    optimal plan
    • No math model captures all the real
    world issues
    • Managers may need to modify the
    plan based on their insights
    Chapter 13
    SCM 302 - Aggregate Planning
    25
    Sales and Operations Planning is a Crucial
    Business Process
    Sales/Marketing Forecasts Operational
    capabilities/costs
    Planning, Negotiation
    and Revisions
    Final Agreed
    Plan
    Chapter 13
    SCM 302 - Aggregate Planning
    26
    SOP Seems to Assume Forecasts are Perfect
    But We Know Forecasts are Wrong
    Use Safety Stock
    Set safety stock targets for the
    expected inventory on hand at
    the end of each month
    • Safety stock should be high
    enough to buffer against
    forecast uncertainty to a
    desired probability
    Rolling Horizon Planning
    Review production planning
    on a monthly basis to
    incorporate updated forecasts
    • See following slides
    Chapter 13
    SCM 302 - Aggregate Planning
    27
    Rolling Horizon Planning
    Revise Plan on a Monthly Basis Given Updated Forecasts
    Chapter 13
    SCM 302 - Aggregate Planning
    28
    Jan Feb March April May June July August Sept. Oct. Nov Dec
  1. Beginning of January: Do production plan for the year. Implement the January plan
    Jan
    (next year) Feb March April May June July August Sept. Oct. Nov Dec
  2. Beginning of February: Update demand forecasts. Do production plan for the
    following 12 months. Implement February plan.
    Jan
    (next year)
    Feb
    (next year)
    March April May June July August Sept. Oct. Nov Dec
  3. Beginning of March 2010: Update demand forecasts and do production plan for the
    following 12 months. Implement March plan.
  4. etc. etc.
    Changing the Plan after a Forecast Update
    Jan Feb March April May June July August Sept. Oct. Nov Dec
  5. Beginning of January: Do production plan for the year. Decisions about January and February are
    frozen (i.e. cannot be changed at later date).
    Jan
    (next year) Feb March April May June July August Sept. Oct. Nov Dec
  6. Beginning of February: Update demand forecasts. Do production plan for following 12 months.
    Not allowed change decision already made for February. Decisions about March are now frozen
    Jan 2010 Feb
    (next year) March April May June July August Sept. Oct. Nov Dec
  7. Beginning of March. Update demand forecasts and do production plan for following 12 months.
    Not allowed change decision already made for March. Decisions about April are now frozen
  8. etc. etc.
    Chapter 13
    SCM 302 - Aggregate Planning
    29
    • What if you commit on Jan. 1 to production in Feb. and it’s too late to change these on Feb. 1?
    • E.g. hire a subcontractor to produce 200 units in Feb., but forecast is updated to 100.
    • Plans in the frozen zone (e.g. next 2 months) cannot be changed, even if forecast is updated.
    • Vary by company: those with more flexibility can have shorter frozen zones
    • Vary by type of planning decision
    • e.g. subcontracting plans be frozen 3 months ahead but overtime decisions only 1 month ahead
    Short Term Planning May Be in Weeks
    not Months
    Chapter 13
    SCM 302 - Aggregate Planning
    30
    Jan Feb March April May June July August Sept. Oct. Nov Dec
  9. Beginning of January: Do production plan for the year. Decisions about January and February broken
    down into individual weeks. Decision for March, April etc are at the month level
    Week 1 Week 2 Week 3 Week 4 Week 5 Week 6 Week 7 Week 8 Showing example with a 6
    week frozen zone
  10. Beginning of February 2010: Update forecasts. Do production plan next 12 months. Decisions about
    February and March broken down into individual weeks. Decision for April, May, etc. are at the month
    level
    Week 5 Week 6 Week 7 Week 8 Week 9 Week 10 Week 11 Week 12
    Jan
    (next year) Feb March April May June July August Sept. Oct. Nov Dec
    Showing example with a 6
    week frozen zone
    Aggregation & Disaggregation
    • Sounds like an awful lot of data to collect!!!
    • Sales/Marketing: Forecasts for each product for the next 12-18 months
    • Operations: capabilities and current costs
    • Current Capacities/ Inventories
    • Capacity adjustment options
    • Capacity, Inventory, Labor costs
    • Existing commitments
    • Companies reduce the data needed using aggregation
    • Toyota does not need to know whether car will be red or blue when sourcing components
    • Grouping similar products reduces complexity of the planning problem
    • Grouping similar products companies can increase plan accuracy. Why?
    • Demand side aggregation
    • Group products (or customer) into families sharing similar sales prices, demand patterns
    • E.g. Plan Toyota Corollas rather than Toyota Corolla CE, LE and S types
    • Supply side aggregation
    • Group products using similar resources (equipment, labor, etc.), processing capabilities or costs.
    • E.g. Plan plant’s production rather than production for each individual assembly line.
    • At some point, the aggregate plan needs to be disaggregated for production scheduling
    • E.g. The plant eventually needs to know whether it is building a CE, LE or S Corolla
    • Disaggregation often occurs for the initial 0-3 months of a plan
    • Because decisions regarding actual products and resources need to be finalized (frozen)
    Chapter 13
    SCM 302 - Aggregate Planning
    31
    Chapter 13
    SCM 302 - Aggregate Planning
    32
    SOP Exercise #2.A. THE CHASE STRATEGY
    Produce The Required Demand Each Month
    Month Demand
    Num.
    Workers
    (before
    Rounding)
    Num.
    Workers
    (after
    Rounding)
    Workers
    Hired
    Workers
    Fired
    Labor
    Costs
    Hiring
    Costs
    Firing
    Costs
    Production
    Rate 15
    1 600 Starting
    Inventory 0
    2 500
    Target
    Ending
    Inventory
    3 1400 Starting
    Workers 70
    4 1200
    Labor Cost $1,600
    5 1100
    Hiring Cost $500
    6 500
    Firing Cost $1,000
    Horizon Cost= Inventory
    Cost $20
    Total Horizon Cost= Backorder
    Cost $50
    Chapter 13
    SCM 302 - Aggregate Planning
    33
    SOP EXERCISE #2.B. THE LEVEL STRATEGY WITH BACKORDERS
    Produce the Average Demand Each Period
    Month Demand Workers
    Cum.
    Demand
    (CD)
    Cum.
    Production
    (CP)
    Ending
    Inventory
    Ending
    Backorders
    Labor
    Costs
    Inventory
    Costs
    Backorder
    Costs
    Production
    Rate 15
    1 600 Starting
    Inventory 0
    2 500
    3 1400 Starting
    Workers 70
    4 1200 Labor Cost $1,600
    5 1100 Hiring Cost $500
    6 500 Firing Cost $1,000
    Inventory
    Cost $20
    Total L/I/B Costs = Backorder
    Cost $50
    Total Horizon Cost=
    Chapter 13
    SCM 302 - Aggregate Planning
    34
    SOP EXERCISE #2.C. THE LEVEL STRATEGY WITH NO BACKORDERS
    Produce the Average Demand Each Period
    Month Demand Workers
    Cum.
    Demand
    (CD)
    Cum.
    Production
    (CP)
    Ending
    Inventory
    Ending
    Backorders
    Labor
    Costs
    Inventory
    Costs
    Backorder
    Costs
    Production
    Rate 15
    1 600 Starting
    Inventory 0
    2 500
    3 1400 Starting
    Workers 70
    4 1200 Labor Cost $1,600
    5 1100 Hiring Cost $500
    6 500 Firing Cost $1,000
    Inventory
    Cost $20
    Total L/I/B Costs = Backorder
    Cost $50
    Total Horizon Cost=

Kindly find the link below:

Please fill in the tables on pages 32-34 in the presentation as attached.

What is the total costs of production for the three different scenarios? What is the most economical one?

Sample Solution