Manufacturing cost is $160 per set, equally divided between materials and labor. inventory storage cost is $5 per unit per month. a shortage of sets results in lost sales and is estimated to cost an overall $20 per unit per month short. the inventory on hand at the beginning of the planning period is 160 units. ten labor hours are required per videodisc player. the workday is eight hours. 30 workers at january. assume 22 working days each month. using the level strategy, calculate the total cost for february.