A jewellery company makes rings (R) and necklaces (N). The resources available to the company have been analysed and two constraints have been identified: Labour time 3R + 2N < 2,400 hours Machine time 0.5R + 0.4N < 410 hours The management accountant has used linear programming to determine that R = 500 and
N、= 400. Which of the following is/are slack resources? (1) Labour time available (2) Machine time available
A、(1) only
B、(2) only
C、Both (1) and (2)
D、Neither (1) nor (2)
N、= 400. Which of the following is/are slack resources? (1) Labour time available (2) Machine time available
A、(1) only
B、(2) only
C、Both (1) and (2)
D、Neither (1) nor (2)
【参考答案及解析】
If the values for R and N are substituted into the constraints: Labour required = (3 × 500) + (2 × 400) = 2,300 hours which is less than what is available so there is slack. Machine time required = (0.5 × 500) + (0.4 × 400) = 410 hours which is exactly what is available and so there is no slack.
If the values for R and N are substituted into the constraints: Labour required = (3 × 500) + (2 × 400) = 2,300 hours which is less than what is available so there is slack. Machine time required = (0.5 × 500) + (0.4 × 400) = 410 hours which is exactly what is available and so there is no slack.