The Mapple Tax Agency provides tax services to individuals and small businesses. The small agency has 6 CPAs that can do individual and/or business returns. The number of individual returns or business returns each CPA is capable of during a typical week are given in the following table.
CPA	Number of individual returns	Number of business returns
Ahab	9	6
Boomer	6	9
Elijah	10	8
Ishmael	10	5
Starbuck	7	7
Stubb	12	4
Boomer, for example, could complete 6 individual returns or 9 business returns or any linear combination of the two, such as 2 individual returns and 6 business returns. The table does not mean Boomer can do 6 individual returns and 9 business returns in the same week.

This part is similar to part 1, but instead of being given the number of returns per week, you are given the time per return, in hours. Each CPA works 40 hours for the week. The productivity of the 6 CPAs differs from part 1.
CPA	Hours per individual return	Hours per business return
Ahab	3	10
Boomer	4.5	7
Elijah	7	4
Ishmael	4	5
Starbuck	4	8
Stubb	6	6
12. If each CPA split their time equally between doing individual returns and business returns, how many individual returns could be completed in a week? (Partial returns are allowed.)
13. If each CPA split their time equally between doing individual returns and business returns, how many business returns could be completed in a week? (Partial returns are allowed.)
14. If you used the concept of comparative advantage to maximize the number of business returns given the number of individual returns you gave in question (12), how many business returns could be completed?
15. If you used the concept of comparative advantage to maximize the number of individual returns given the number of business returns you gave in question (13), how many individual returns could be completed?