CMA Final · Strategic Cost Management · Assignment
Three machines M1, M2 and M3 must each be given one of four jobs a, b, c, d (one job per machine, one job remains unassigned). Costs (₹ '00) for jobs a, b, c, d are: M1: 8, 10, 6, 9; M2: 7, 12, 9, 5; M3: 11, 8, 10, 7. Treating the problem with a dummy machine at zero cost, what is the minimum total cost?
The minimum total cost is ₹1,900. With a zero-cost dummy machine absorbing job a, the best allocation is M1 to c, M2 to d and M3 to b, costing 6+5+8 = 19 hundred. Leaving any other job unassigned costs at least 20 hundred.
- A19Correct
- B20
- C21
- D22
Explanation
Adding a dummy machine makes the matrix 4×4, and the dummy takes the job left out. Checking each left-out job, the best totals are 19 (a left out), 20 (b), 21 (c) and 21 (d). The optimum is M1-c, M2-d, M3-b = 6+5+8 = 19, with job a unassigned.
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