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A B C D E F G H
TV Spots Magazine Ads Radio Ads SS Ads
Exposures per Ad 1300 600 900 500
(thousands)
Budget Budget
Cost per Ad ($thousands) Spent Available
Ad Budget 300 150 200 100 4000 <= 4000
Planning Budget 90 30 50 40 1000 <= 1000
Total Exposures
TV Spots Magazine Ads Radio Ads SS Ads (thousands)
Number of Ads 0 10 10 517,500
<= <=
Max TV Spots 5 10 Max Radio Spots
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A B C D E F
Activity 1 Activity 2
Contribution per unit $20 $30
Resource Resource
Used Available
Resource 1 2 1 10 <= 10
Resource 2 3 3 20 <= 20
Resource 3 2 4 20 <= 20
Activity 1 Activity 2 Total Contribution
Level of Activity 3.333 3.333 $166.67
Resource Usage
per Unit of Activity
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A B C D E F G
Activity 1 Activity 2 Activity 3
Contribution per unit $50 $40 $70
Resource Usage Resource Resource
per Unit of Activity Used Available
Resource A 30 20 0500 <= 500
Resource B 0 10 40 600 <= 600
Resource C 20 20 30 783.333 <= 1,000
Activity 1 Activity 2 Activity 3 Total Contribution
Level of Activity 16.667 015 $1,883.33
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A B C D E F G H
Activity 1 Activity 2 Activity 3 Activity 4
Contribution per unit $11 $9 $8 $9
Resource Resource
Used Available
Resource P 3 5 -2 4400 <= 400
Resource Q 4 -1 3 2 300 <= 300
Resource R 6 3 2 -1 400 <= 400
Resource S -2 2 5 3 300 <= 300
Activity 1 Activity 2 Activity 3 Activity 4 Total Contribution
Level of Activity 39.421 41.953 37.071 36.528 $1,436.53
Resource Usage
per Unit of Activity
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A B C D E F G
Product 1 Product 2 Product 3
Unit Profit $50 $20 $25
Hours Hours
Machine Hours Used per Unit of Product Used Available
Milling machine 9 3 5 500 <= 500
Lathe 5 4 0 350 <= 350
Grinder 3 0 2 118.5714 <= 150
Product 1 Product 2 Product 3 Total Profit
Production Rate 26.190 54.762 20 $2,904.76
(per week) <=
Sales Potential 20
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A B C D E F G
Part A Part B Part C
Unit Profit $50 $40 $30
Hours Hours
Processing Time (hours per unit) Used Available
Machine 1 0.02 0.03 0.05 40 <= 40
Machine 2 0.05 0.02 0.04 40 <= 40
Part A Part B Part C Total Profit
Production 363.636 1090.909 0$61,818.18
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A B C D E F G
Activity 1 Activity 2 Activity 3
Unit Profit 20 40 30
Resource Usage Resource Resource
per Unit of Activity Used Available
Resource 1 3 5 4 400 <= 400
Resource 2 1 1 1 100 <= 100
Resource 3 1 3 2 200 <= 200
Activity 1 Activity 2 Activity 3 Total Profit
Level of Activity 50 50 03,000
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A B C D E F
Activity 1 Activity 2
Unit Cost $60 $50
Minimum
Level Acceptable
Achieved Level
Benefit 1 5 3 60 >= 60
Benefit 2 2 2 31 >= 30
Benefit 3 7 9 126 >= 126
Activity 1 Activity 2 Total Cost
Level of Activity 6.75 8.75 $842.50
Benefit Contribution per
Unit of Each Activity
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A B C D E F G H
Activity 1 Activity 2 Activity 3 Activity 4
Unit Cost $400 $600 $500 $300
Minimum
Level Acceptable
Achieved Level
Benefit P 2 -1 4 3 80 >= 80
Benefit Q 1 4 -1 260 >= 60
Benefit R 3 5 4 -1 110 >= 110
Activity 1 Activity 2 Activity 3 Activity 4 Total Cost
Level of Activity 32.5 3.75 06.25 $17,125
Benefit Contribution per
Unit of Each Activity
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A B C D E F G
Corn Tankage Alfalfa
Unit Cost $0.84 $0.72 $0.60
(per kg) Minimum
Level Daily
Nutritional Contents (per kg) Achieved Requirement
Carbohydrates 90 20 40 200 >= 200
Protein 30 80 60 180 >= 180
Vitamins 10 20 60 157.1429 >= 150
Corn Tankage Alfalfa Total Cost
Diet (kg) 1.143 02.429 $2.42
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A B C D E F G
Income per Unit of Asset ($million) Cash Flow Minimum
Asset 1 Asset 2 Asset 3 Achieved Required
Year 5 2 1 0.5 400 >= 400
Year 10 0.5 0.5 1150 >= 100
Year 20 0 1.5 2300 >= 300
Total Cost
Asset 1 Asset 2 Asset 3 ($million)
Units Purchased 100 200 0300
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A B C D E F G H I J K L M N O P Q R S
Month Covered by Lease? Total Space
Month of Lease: 1 1 1 1 1 2 2 2 2 3 3 3 4 4 5 Leased Required
Length of Lease: 1 2 3 4 5 1 2 3 4 1 2 3 1 2 1 (sq. ft.) (sq. ft.)
Month 1 1 1 1 1 1 30,000
>=
30,000
Month 2 1 1 1 1 1 1 1 1 30,000
>=
20,000
Month 3 1 1 1 1 1 1 1 1 1 40,000
>=
40,000
Month 4 1 1 1 1 1 1 1 1 30,000
>=
10,000
Month 5 1 1 1 1 1 50,000
>=
50,000
Cost of Lease $65 $100 $135 $160 $190 $65 $100 $135 $160 $65 $100 $135 $65 $100 $65
(per sq. ft.)
Total Cost
Lease (sq. ft.) 0 0 0 0 30,000 0 0 0 0 10,000 0 0 0 0 20,000 $7,650,000
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A B C D E F G H
Activity 1 Activity 2 Activity 3 Activity 4
Unit Cost 2 1 -1 3
Minimum
Level Acceptable
Achieved Level
Benefit 1 3 2 -2 580 >= 80
Benefit 2 1 -1 0 1 10 >= 10
Benefit 3 1 1 -1 232.857 >= 30
Activity 1 Activity 2 Activity 3 Activity 4 Total Cost
Level of Activity 0 4.286 014.286 47.14
Benefit Contribution per
Unit of Each Activity
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A B C D E F G H I J K
Full Time Full Time Full Time Part Time Part Time Part Time Part Time
8am-4pm noon-8pm 4pm-midnight 8am-noon noon-4pm 4pm-8pm 8pm-midnight
Cost per Shift $112 $112 $112 $48 $48 $48 $48
Total Total
Shift Covers Time of Day? (1=yes, 0=no) Working Needed
8am-noon 1 1 6 >= 6
noon-4pm 1 1 1 8 >= 8
4pm-8pm 1 1 1 12 >= 12
8pm-midnight 1 1 6 >= 6
Workers per Shift 4 2 6 2 2 4 0
2
Total Times Total Total
Time of Day Full Time Part Time Cost
8am-noon 4 >= 4$1,728
noon-4pm 6 >= 4
4pm-8pm 8 >= 8
8pm-midnight 6 >= 0
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A B C D E F G
Shipping Cost Customer 1 Customer 2 Customer 3
Factory 1 $600 $800 $700
Factory 2 $400 $900 $600
Total
Shipped
Units Shipped Customer 1 Customer 2 Customer 3 Out Output
Factory 1 0 200 200 400 =400
Factory 2 300 0200 500 =500
Total To Customer 300 200 400
= = = Total Cost
Order Size 300 200 400 $540,000
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A B C D E F
Shipping
Cost S1 S2
M1 $2,000 $1,700
M2 $1,600 $1,100
P$400 $800
Capacity S1 S2
M1 30 30
M2 50 50
P70 70
Units Total Shipped
Shipped S1 S2 Out of M1,M2 Output
M1 30 10 40 =40
M2 10 50 60 =60
Total Into S1,S2 40 60
= = Total Shipped
Total Out of S1,S2 40 60 Into P Needed
P40 60 100 =100
Total Cost
Units Shipped <= Capacity $212,000
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A B C D E F G H I J K L M N O P Q R
Investment A A A A B B B C D R R R R R Total Available
Year 1 2 3 4 1 2 3 2 5 1 2 3 4 5 Invested to Invest
Year 1 1 1 1 $60,000 = $60,000
Year 2 1 1 1 -1 1$0 =$0
Year 3 -1.4 1 1 -1 1$0 =$0
Year 4 -1.4 1 -1.7 -1 1$0 =$0
Year 5 -1.4 -1.7 1 -1 1$0 =$0
Total Return
Return in Year 6 1.4 1.7 1.9 1.3 1 $152,880
Dollars Invested $60,000 $0 $84,000 $0 $0 $0 $0 $0 $117,600 $0 $0 $0 $0 $0
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A B C D E F G H I
Alloy 1 Alloy 2 Alloy 3 Alloy 4 Alloy 5
Cost ($/lb.) $22 $20 $25 $24 $27
New Alloy Desired
Alloy Composition Composition Composition
Tin 60% 25% 45% 20% 50% 40% =40%
Zinc 10% 15% 45% 50% 40% 35% =35%
Lead 30% 60% 10% 30% 10% 25% =25%
Alloy 1 Alloy 2 Alloy 3 Alloy 4 Alloy 5 Total Blend
New Alloy Blend 4.3% 28.3% 67.4% 0.0% 0.0% 100% =100%
Total Cost
$23.46