In order to raise money for the school, the Alfred Lawless High Booster Club offered spirit items prepared by members for sale at the school store and at games. They sold stuffed teddy bears dressed in school colors, tote bags and tee shirts with specially sewn and decorated school insignias. The teddy bears, tote bags, and tee shirts were purchased from wholesale suppliers and decorations were cut, sewn and painted, and attached to the items by booster club parents. The wholesale cost for each teddy bear was $4.00, each tote bag was $3.50 and each tee shirt was $3.25. Materials for the decorations cost $1.25 for the bears, $0.90 for the tote bags and $1.05 for the tee shirts. Parents estimated the time necessary to complete a bear was 15 minutes to cut out the clothes, 20 minutes to sew the outfits, and 5 minutes to dress the bears. A tote bag required 10 minutes to cut the materials, 15 minutes to sew and 10 minutes to glue the designs on the bag. Tee shirts were made using computer generated transfer designs for each sport which took 5 minutes to print out, 6 minutes to iron on the shirts, and 20 minutes to paint on extra detailing.

The booster club parents made spirit items at three different work meetings and produced 30 bears, 30 tote bags, and 45 tee shirts at the first session. Fifteen bears, 25 tote bags, and 30 tee shirts were made during the second meeting; and, 30 bears, 35 tote bags and 75 tee shirts were made at the third session. They sold the bears for $12.00 each, the tote bags for $10.00 each and the tee shirts for $10.00 each. In the first month of school, 10 bears, 15 tote bags, and 50 tee shirts were sold at the bookstore. During the same time period, Booster Club members sold 50 bears, 20 tote bags, and 100 tee shirts at the games.

2. Identify entry b22 for Matrix B and c32 for Matrix C .