CMA Final · Strategic Cost Management · Assignment
Three workers P, Q and R are to be assigned one each to Jobs 1, 2 and 3. Costs (₹) are: P: 12, 15, 10; Q: 14, 11, 16; R: 13, 17, 9. Worker R cannot be given Job 3 because of a licensing restriction. What is the minimum total cost?
The minimum cost is ₹34, with P on Job 3, Q on Job 2 and R on Job 1 (10 + 11 + 13). The cheaper ₹32 combination uses R on Job 3, which is prohibited, so it is not allowed.
- A₹32
- B₹34Correct
- C₹41
- D₹44
Explanation
R-Job 3 is prohibited, so only assignments avoiding it are valid. The valid totals are: P1,Q3,R2 = 45; P2,Q3,R1 = 44; P3,Q1,R2 = 41; P3,Q2,R1 = 10+11+13 = 34. The minimum is 34. The ₹32 result (P1, Q2, R3) comes from ignoring the restriction.
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