MODULE 6
Module Title: Questions and Answers in Linear Programming
PROGRAM: BSMA
Year Level: I
Section ________
COURSE CODE: ACCT06
COURSE DESCRIPTION: Management Science
LEARNING OUTCOMES
At the end of this module, the students should be able to:
(1) answer selected questions and problems in linear
programming, as they appear in CPA reviewer.
Prepared
Reviewed and Checked
AFRO L. REYES, CPA, MBA
Instructor
Recommending Approval
LAWRENCE ZYRIL D. LIZARDO, CPA, MBA
Program Head
Approved
DR. JOEVELL P. JOVELLANO, CSAS
Vice President for Academic Affairs
TANAUAN CITY COLLEGE
PROF. MICHAEL E. LIRIO, CPA, MMPA
President and College Administrator
COURSE CODE: ACCT06/MODULE NUMBER 6
COURSE NAME: MANAGEMENT SCIENCE
LEARNING MODULE
Program:
BSMA
Course:
Code
Management Science
ACCT06
Module #:
I. Preliminaries
Introduction to the
Module Objective
Topic:
6 of 6
Instructor:
Week #:
Questions and Answers in Linear
Programming
Afro L. Reyes, CPA, MBA
6
#of Pages: 4
This module presents some questions and problems taken from a CPA Reviewer on
Management Advisory Services.
Management Science is included in the CPA Licensure Examination Syllabus for Management
Advisory Services.
It is fortunate that future CPA reviewees from this class are viewing at this early time, sample
questions and problems CPA reviewees are going over.
This module is intended for the sixth and last week, out of six weeks of meetings in midyear term.
Section Topics
1. Questions and
Problems
Learning Outcomes
At the end of this module, the students
should be able to:
(1) answer selected questions and
problems in linear programming, as they
appear in CPA reviewer.
Assessment/
Evaluation
The performance
indicators will be
the scores
achieved by the
students in the
written works and
performance tasks.
These are detailed
further in section IV
of this module,
below.
Modality
Visual and
auditory
modalities will be
adopted thru on
line meeting and
messaging.
II. Instructions
KEYWORDS AND CONCEPTS
Problems
1. The Ball Company manufactures three types of lamps, which are labeled A, B, and C. Each
lamp is processed in two departments – I and II. Total available man-hours per day for
departments I and II are 400 and 600, respectively. No additional labor is available. Time
requirements and profit per unit for each lamp type is as follows:
Man-hours required in department I
Man-hours required in department II
Profit per unit (Sales price less all variable costs)
A
B
C
2
4
₱5
3
2
₱4
1
3
₱3
The company has assigned you as the accounting member of its profit-planning committee
to determine the numbers of types of A, B, and C lamps that it should produce in order to
maximize its total profit from the sale of lamps.
TANAUAN CITY COLLEGE
COURSE CODE: ACCT06/MODULE NUMBER 6
COURSE NAME: MANAGEMENT SCIENCE
a. What is the objective function?
b. What are the explicit constraints?
2. A small company makes only two products with the following two production constraints
representing two machines and their maximum availability:
2x + 3y ≤ 18
2x + y ≤ 10
where: x = the units of the first product.
where: y = the units of the second product.
What is the maximum possible profit if the profit equation is z = ₱ 4x + ₱ 2y?
(PhilCPA adapted)
3. A table on maximization of profit appears below:
Table
Cj
₱0
₱0
Mix


Zj
Cj - Zj
Qty.
600
880
0
₱ 15

3
6
₱0
15
₱ 25

6
4
₱0
25
₱0

1
0
₱0
0
₱0

0
1
₱0
0
Objective row
Variable row
Problem row
Problem row
Index row
Which variable is incoming, and which variable is outgoing?
III. Viable and Vibrant Activities
Learning Activities
Answer the problems above.
Learning activities (answers to questions or solutions to problems) are to be submitted on or before
the deadline set at the end of every module.
Learning activities and other instructions will be made known to the students through the module
and group chat, many days before the deadline.
Submission on or before deadline earns credit; late submission (in spite of whatever valid reason)
loses the credit.
However, if the student fails to meet the deadline, the student is still required to submit the late
papers or else the student gets Incomplete grade, if the weighted average of the student is passing.
TANAUAN CITY COLLEGE
COURSE CODE: ACCT06/MODULE NUMBER 6
COURSE NAME: MANAGEMENT SCIENCE
IV.
Opportunity to reflect and articulate students’ acquired knowledge.
Purpose of the activity
It is hoped that problem solving activity will develop in the student a skill in solving problems in linear
programming.
Criteria for Evaluation
Written Works (WW)
Solutions to problems at the end of every module, submitted on or before deadline, (40%).
Performance Tasks (PT)
Unlike during the semester, the instructor of this course is not requiring the student to submit
any learning journal after every module, this midyear term.
Punctuality in the submission of every task, (15%).
Attendance in on-line meetings, (15%). Joining an on-going Google meet will be denied for
those coming late, more than 60 minutes after the official start time of the course.
Attitude and behavior, (10%).
Term Assessments (TA)
Midterm or final term examination, (20%).
Term Grade (TG) = 40% WW + 40% PT + 20% TA
Semestral Grade = 60% Final Term Grade + 40% Midterm Grade
Summary and Reflection
Unlike during the semester, the instructor of this course is not requiring the student to submit any
learning journal after every module, this midyear term.
V. Textbooks and Other References
Mejorada, N.D. Management services. Quezon City: JMC
Cabrera, M.E.B. Management advisory services CPA reviewer. Manila: GIC
TANAUAN CITY COLLEGE
COURSE CODE: ACCT06/MODULE NUMBER 6
COURSE NAME: MANAGEMENT SCIENCE