Formulate Objective Function and Constraints: The Witchell Corporation manufactures and sells three grades. A, B, and C,

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Formulate Objective Function and Constraints:

The Witchell Corporation manufactures and sells three grades. A, B, and C, of a single wood product. Each grade must be processed through three phases—cutting, fitting, and finishing—before they are sold. The following unit information is provided:

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Only 5,000 board-feet per week can be obtained. The cutting department has 180 hours of labor available each week. The fitting and finishing departments each have 120 hours of labor available each week. No overtime is allowed.

Contract commitments require the company to make 100 units of A per week. In addition, company policy is to produce at least 50 units of B and 50 units of C each week. Product C is constrained to a maximum of 130 units per week.

Required: Formulate the objective function and constraints.

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Cost Accounting

ISBN: 9780256069198

3rd Edition

Authors: Edward B. Deakin, Michael Maher

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