CMA Final · Strategic Cost Management · Assignment
Three technicians A, B and C are to be assigned one each to three jobs J1, J2 and J3. The cost (₹ '000) is: A: 9, 11, 14; B: 12, 7, 10; C: 8, 13, 6 (for J1, J2, J3 respectively). What is the minimum total cost of assignment?
The minimum total cost is ₹22,000. Assigning A to J1, B to J2 and C to J3 costs 9+7+6 = 22 thousand, and every other one-to-one allocation costs 29, 32 or 39 thousand, so none is cheaper.
- A22Correct
- B29
- C32
- D39
Explanation
Evaluating all six assignments gives totals of 22 (A-J1, B-J2, C-J3), 32, 29, 29, 39 and 29. The minimum is 9+7+6 = 22. The figure 29 appears in three assignments but is not the lowest, so it would result from missing the best pairing.
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