SummerFun Inc. produces a variety of recreation andleisure products. The production manager has developed an aggregateforecast:Develop an aggregate plan using each of the following guidelinesand compute the total cost for each plan. Which plan has the lowesttotal cost?a. Use regular production. Supplement using inventory overtimeand subcontracting as needed. No backlogs allowed.b. Use a level strategy. Use a combination of backlogssubcontracting and inventory to handle variations indemand.