Business Administration students are offered a matrix algebra course that is taught in 12 class hours and a linear programming (PL) course that is taught in 20 class hours. The math department requested that the matrix algebra course be divided into 5 or more topics, and the PL course be divided into 8 or more topics. In the summer, no more than 400 class hours are available. The courses are taught by two advisors, the one who teaches the subjects related to matrix algebra charges ?2,400 pesos and the one who teaches the LP subjects charges ?7,650 pesos. For these two courses to take place, more than 21 students must be enrolled. Formulate an LP model that determines the minimum number of LP and matrix algebra courses that can be taught at the University.