A manufacturer of lawn and garden equipment makes two types of lawn mowers: A push type and a selfpropelled model. The push type requires 9 minutes to assemble and 2 minutes to package; the self-propelled mower requires 12 minutes to assemble and 6 minutes to package. Each type has an engine. The company has 12 hours of assembly time available, 5 hours of packaging time and 75 engines. Profits are $ 70 for the self propelled model and $ 45 for the push type mower. 1. The company wishes to maximize its profit. Formulate an LP, make sure to clearly define the variables you are using.
2. What is the number of units to be manufactured for each type and the maximum profit that can be generated?

Speedy auto repairs uses a job-order costing system. the company’s direct materials consist of replacement parts installed in customer vehicles, and its direct labor consists of the mechanics’ hourly wages. speedy’s overhead costs include various items, such as the shop manager’s salary, depreciation of equipment, utilities, insurance, and magazine subscriptions and refreshments for the waiting room. the company applies all of its overhead costs to jobs based on direct labor-hours. at the beginning of the year, it made the following estimates: direct labor-hours required to support estimated output 20,000 fixed overhead cost $ 350,000 variable overhead cost per direct labor-hour $ 1.00 required: 1. compute the predetermined overhead rate. 2. during the year, mr. wilkes brought in his vehicle to replace his brakes, spark plugs, and tires. the following information was available with respect to his job: direct materials $ 590 direct labor cost $ 109 direct labor-hours used 6