Use Either the Transportation Method or Linear Programming to Develop

Use either the transportation method or linear programming to develop an optimum aggregate plan, given the following data: $$\begin{array} { c } &&{ \text { Period } } \\\text { Demand } & 130 & 160 & 140 \\\text { Capacity } & & & \\\text { Regular } & 100 & 100 & 100 \\\text { Overtime } & 20 & 20 & 20 \\\text { Subcontracting } & 30 & 30 & 30 \\\text { Costs } & & & \\\text { Regular Time: } & & \$ 10 \text { per unit } \\\text { Overtime: } & & \$ 15 \text { per unit } \\\text { Subcontracting: } & & \$ 20 \text { per unit } \\\text { Carrying: } & & \$ 2 \text { per unit } \\\text { Backorder: } & & \$ 5 \text { per unit }\end{array}$$