UGANDA CHRISTIAN UNIVERSITY
NAME; OKELLO AGGREY AND NSAMBA TONNY K.
REG NOS; KS16B05/523 (TONNY)
KS12B05/606 (AGGREY)
COURSE UNIT; OPERATIONS RESEARCH
LECTURER; MR. ALEKO GODFREY
DATE; 30/06/2019
No. 31. An accounting firm has 900 hours of staff time and 100 hours of reviewing time available
each week. The firm charges $2000 for an audit and $300 for a tax return. Each audit requires 100
hours of staff time and 10 hours of review time, and each tax return requires 12.5 hours of staff time
and 2.5 hours of review time. What number of audits and tax returns will bring in a maximum
revenue?
Let X be the number of Audits
and Y the number of tax returns
Therefore,
we
shall
maximize
Z=2000X+300Y
X,Y>=0
100X+12.5Y<=900
10X+2.5Y<=100
TABLEAU 1
X1
100
10
-2000
X2
12.5
2.5
-300
S1
1
0
0
S2
0
1
0
B
900
100
0
DR
72
40
METHODOLOGY
R1T2 = 5 R2T1- R1T1
R2T2 = R1T1/2.5
R3T2 = R2T1 + R3T1
X1
-50
X2
0
S1
-1
S2
5
B
400
DR
800
4
-800
1
0
0
0
0.4
120
40
12000
400
METHODOLOGY
R1T3 = 12.5 R2T2R1T2
R2T3 = R1T1*2.5
R3T3 = 300R2T2 +
R3T2
X2
12.5
2.5
300
S1
1
0
0
S2
0
1
0
B
100
100
0
DR
TABLEAU 2
TABLEAU 3
X1
100
10
2000
X1 = 0
X2 = 0
S1= 100
S2= 100
METHODOLOGY