It is clear from the TOC analysis that the main constraint is given by the capacity in minutes for Machine B. The same observation can be done by looking at the solution of the linear program in Excel, because the constraint about Machine B shows that the optimal solutionthat is, the optimal values for the variables p and qare such that the time spent on Machine B is exactly equal to the time available on that machine. This consideration makes us think that by having more minutes of Machine B we could augment the profits