Negative inventory implies

shortage
Change Workforc
in e
Workforc Workforc Producti Under Utilization Changeo
Month e e on Sales Inventory Cost ver Cost
Dec-20 1500 1000
Jan-21 -1.00 -50.00 1450.00 2642.613 3524 119 25,739 4,063
Feb-21 21.00 1050.00 2500.00 5000 4275 844 0 111,563
Mar-21 0.00 0.00 2500.00 5000 4204 1639 0 0
Apr-21 -9.00 -450.00 2050.00 0 3563 -1923 410,000 41,063
May-21 9.00 450.00 2500.00 5000 3377 -300 0 41,063
Jun-21 -17.00 -850.00 1650.00 3300 3037 -37 0 86,063
Jul-21 -1.00 -50.00 1600.00 3164.255 2890 237 3,575 4,063
Aug-21 14.00 700.00 2300.00 4600 3791 1046 0 68,250
Sep-21 -9.00 -450.00 1850.00 2000 3802 -755 170,000 41,063
Oct-21 13.00 650.00 2500.00 5000 4275 -30 0 62,563
Nov-21 -9.00 -450.00 2050.00 4100 3951 119 0 41,063
Dec-21 -11.00 -550.00 1500.00 3000 3293 -174 0 51,563
Inventory
Carrying Shortage
Cost Cost Total Cost

111,886 0 141,688 50
96,248 0 207,810
248,298 0 248,298
75,434 129,795 656,291
0 277,972 319,034
0 42,222 128,284
20,482 636 28,756
128,349 0 196,599
60,768 39,587 311,417
0 98,158 160,720
9,523 749 51,335
4,847 12,873 69,282

2,519,513
Month 2017 2018 2019 2020
Jan 3685 3950 3163 3297 3523.75 3211.802 3835.698 311.9482
Feb 4120 4532 4304 4145 4275.25 4111.074 4439.426 164.1758
Mar 4056 4391 4123 4247 4204.25 4076.498 4332.002 127.7524
Apr 3152 3779 3667 3653 3562.75 3320.628 3804.872 242.1223
May 3532 3216 3231 3529 3377 3223.405 3530.595 153.5952
Jun 3181 2888 2971 3108 3037 2922.617 3151.383 114.3831
Jul 2454 2963 3052 3090 2889.75 2633.982 3145.518 255.7678
Aug 3973 3965 3875 3350 3790.75 3533.39 4048.11 257.36
Sep 4007 3712 3546 3942 3801.75 3617.861 3985.639 183.8891
Oct 4042 4508 4094 4454 4274.5 4066.306 4482.694 208.194
Nov 4214 3678 4102 3810 3951 3735.141 4166.859 215.8588
Dec 3078 3543 3408 3142 3292.75 3102.519 3482.981 190.2306