CMA Final · Strategic Cost Management · Linear Programming
A Pune furniture firm's optimal LP plan makes 20 chairs (A) and 15 tables (B). The carpentry-hours constraint is 3A + 2B ≤ 100. How many carpentry hours are left unused (slack) at the optimum?
The slack is 10 hours. At the optimum the plan uses 3×20 + 2×15 = 90 carpentry hours out of 100 available, so 10 hours remain unused. Slack is the available resource less the resource consumed, so the constraint is not binding.
- A10 hoursCorrect
- B0 hours
- C90 hours
- D15 hours
Explanation
Hours used = 3(20) + 2(15) = 60 + 30 = 90. Slack = 100 − 90 = 10 hours. Choosing 90 reports the hours used instead of the hours unused, and 0 wrongly treats the constraint as binding.
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