Month December January February March April May June

Production plan
Shipment forecast 4400 4400 6000 8000 6600 11800
Production cost 6400 6400 6400 6400 9453.333 9453.333
Shipment 4400 4400 6000 8000 6600 11800

inventory 240 2240 4240 4640 3040 5893.333 3546.667

External labor cost

Number of worker 160 160 160 160 160 236.3333 236.3333
hirings 0 0 0 0 76.33333 0
layof 0 0 0 0 0 0
worker month overtime 0 0 0 0 0 0

cost of alternative

hiring cost 137400 1800

layof cost 115600 1200
inventory holding cost 188800 8
labour cost
reguler 5524000 2400
overtime 255200 3300

total cost 6221000

July August SeptemberOctober NovemberDecemberTotal

13000 11200 10800 7600 6000 5600 95400

9453.333 11200 10800 7600 6000 5600 95160
13000 11200 10800 7600 6000 5600 95400

9.26E-06 3.06E-06 1.07E-05 1.15E-05 1.22E-05 1.28E-05 23600

236.3333 236.3333 236.3333 190 150 140 2301.667

0 0 0 0 0 0 76.33333
0 0 0 46.33333 40 10 96.33333
0 43.66667 33.66667 0 0 0 77.33333
Month December January February March April May
Production plan
Shipment forecast 4400 4400 6000 8000 6600
Production cost 6400 6400 6400 6400 9480
Shipment 4400 4400 6000 8000 6600

inventory 240 2240 4240 4640 3040 5920

External labor cost

Number of worker 160 160 160 160 160 237
hirings 0 0 0 0 77
layof 0 0 0 0 0
worker month overtime 0 0 0 0 0

cost of alternative

hiring cost 138600 1800

layof cost 116400 1200
inventory holding cost 190080 8
labour cost
reguler 5532000 2400
overtime 244200 3300

total cost 6221280

June July August September October November December

11800 13000 11200 10800 7600 6000 5600

9480 9480 11120 10800 7600 6000 5600
11800 13000 11200 10800 7600 6000 5600

3600 80 0 0 0 0 0

237 237 237 237 190 150 140

0 0 0 0 0 0 0
0 0 0 0 47 40 10
0 0 41 33 0 0 0

Cost
December January February March April
Beginning inventory 0 8 16 24 32
reguler 1000000 2400 2408 2416 2424
hiring cost 1000000 1800 1808 1816 1824
January
layof cost 1000000 1200 1208 1216 1224
overtime 1000000 3300 3308 3301 3309
reguler 1000000 1000000 2400 2408 2416
hiring cost 1000000 1000000 1800 1808 1816
February
layof cost 1000000 1000000 1200 1208 1216
overtime 1000000 1000000 3300 3308 3301
reguler 1000000 1000000 1000000 2400 2408
hiring cost 1000000 1000000 1000000 1800 1808
March
layof cost 1000000 1000000 1000000 1200 1208
overtime 1000000 1000000 1000000 3300 3308
reguler 1000000 1000000 1000000 1000000 2400
hiring cost 1000000 1000000 1000000 1000000 1800
April
layof cost 1000000 1000000 1000000 1000000 1200
overtime 1000000 1000000 1000000 1000000 3300
reguler 1000000 1000000 1000000 1000000 1000000
hiring cost 1000000 1000000 1000000 1000000 1000000
May
layof cost 1000000 1000000 1000000 1000000 1000000
overtime 1000000 1000000 1000000 1000000 1000000
reguler 1000000 1000000 1000000 1000000 1000000
hiring cost 1000000 1000000 1000000 1000000 1000000
June
layof cost 1000000 1000000 1000000 1000000 1000000
overtime 1000000 1000000 1000000 1000000 1000000
 reguler 1000000 1000000 1000000 1000000 1000000
hiring cost 1000000 1000000 1000000 1000000 1000000
July
layof cost 1000000 1000000 1000000 1000000 1000000
overtime 1000000 1000000 1000000 1000000 1000000
reguler 1000000 1000000 1000000 1000000 1000000
hiring cost 1000000 1000000 1000000 1000000 1000000
August
layof cost 1000000 1000000 1000000 1000000 1000000
overtime 1000000 1000000 1000000 1000000 1000000
reguler 1000000 1000000 1000000 1000000 1000000
hiring cost 1000000 1000000 1000000 1000000 1000000
September
layof cost 1000000 1000000 1000000 1000000 1000000
overtime 1000000 1000000 1000000 1000000 1000000
reguler 1000000 1000000 1000000 1000000 1000000
hiring cost 1000000 1000000 1000000 1000000 1000000
October
layof cost 1000000 1000000 1000000 1000000 1000000
overtime 1000000 1000000 1000000 1000000 1000000
reguler 1000000 1000000 1000000 1000000 1000000
hiring cost 1000000 1000000 1000000 1000000 1000000
November
layof cost 1000000 1000000 1000000 1000000 1000000
overtime 1000000 1000000 1000000 1000000 1000000
reguler 1000000 1000000 1000000 1000000 1000000
hiring cost 1000000 1000000 1000000 1000000 1000000
December
layof cost 1000000 1000000 1000000 1000000 1000000
overtime 1000000 1000000 1000000 1000000 1000000
Total

95400
95160
95400

23760

2305
77
97
74

Cost
May June July August September October November December
40 48 56 64 72 80 88 96
2432 2440 2448 2456 2464 2472 2480 2488
1832 1840 1848 1856 1864 1872 1880 1888
1232 1240 1248 1256 1264 1272 1280 1288
3302 3310 3303 3311 3304 3312 3305 3306
2424 2432 2440 2448 2456 2464 2472 2480
1824 1832 1840 1848 1856 1864 1872 1880
1224 1232 1240 1248 1256 1264 1272 1280
3309 3302 3310 3303 3311 3304 3312 3320
2416 2424 2432 2440 2448 2456 2464 2472
1816 1824 1832 1840 1848 1856 1864 1872
1216 1224 1232 1240 1248 1256 1264 1272
3301 3309 3302 3310 3303 3311 3304 3305
2408 2416 2424 2432 2440 2448 2456 2464
1808 1816 1824 1832 1840 1848 1856 1864
1208 1216 1224 1232 1240 1248 1256 1264
3308 3301 3309 3302 3310 3303 3311 3319
2400 2408 2416 2424 2432 2440 2448 2456
1800 1808 1816 1824 1832 1840 1848 1856
1200 1208 1216 1224 1232 1240 1248 1256
3300 3308 3301 3309 3302 3310 3303 3304
1000000 2400 2408 2416 2424 2432 2440 2448
1000000 1800 1808 1816 1824 1832 1840 1848
1000000 1200 1208 1216 1224 1232 1240 1248
1000000 3300 3308 3301 3309 3302 3310 3318
1000000 1000000 2400 2408 2416 2424 2432 2440
1000000 1000000 1800 1808 1816 1824 1832 1840
1000000 1000000 1200 1208 1216 1224 1232 1240
1000000 1000000 3300 3308 3301 3309 3302 3303
1000000 1000000 1000000 2400 2408 2416 2424 2432
1000000 1000000 1000000 1800 1808 1816 1824 1832
1000000 1000000 1000000 1200 1208 1216 1224 1232
1000000 1000000 1000000 3300 3308 3301 3309 3317
1000000 1000000 1000000 1000000 2400 2408 2416 2424
1000000 1000000 1000000 1000000 1800 1808 1816 1824
1000000 1000000 1000000 1000000 1200 1208 1216 1224
1000000 1000000 1000000 1000000 3300 3308 3301 3302
1000000 1000000 1000000 1000000 1000000 2400 2408 2416
1000000 1000000 1000000 1000000 1000000 1800 1808 1816
1000000 1000000 1000000 1000000 1000000 1200 1208 1216
1000000 1000000 1000000 1000000 1000000 3300 3308 3316
1000000 1000000 1000000 1000000 1000000 1000000 2400 2408
1000000 1000000 1000000 1000000 1000000 1000000 1800 1808
1000000 1000000 1000000 1000000 1000000 1000000 1200 1208
1000000 1000000 1000000 1000000 1000000 1000000 3300 3308
1000000 1000000 1000000 1000000 1000000 1000000 1000000 2400
1000000 1000000 1000000 1000000 1000000 1000000 1000000 1800
1000000 1000000 1000000 1000000 1000000 1000000 1000000 1200
1000000 1000000 1000000 1000000 1000000 1000000 1000000 3300
 Beginning inventory
reguler
hiring cost
January
layof cost
overtime
reguler
hiring cost
February
layof cost
overtime
reguler
hiring cost
March
layof cost
overtime
reguler
hiring cost
April
layof cost
overtime
reguler
hiring cost
May
layof cost
overtime
reguler
hiring cost
June
layof cost
overtime
 reguler
hiring cost
July
layof cost
overtime
reguler
hiring cost
August
layof cost
overtime
reguler
hiring cost
September
layof cost
overtime
reguler
hiring cost
October
layof cost
overtime
reguler
hiring cost
November
layof cost
overtime
reguler
hiring cost
December
layof cost
overtime

Total Cost 38829026720

 Cost
December January February March April May June July
0 0 0 0 0 0 0 0
0 160 160 160 160 160 160 160
0 160 160 160 160 160 160 160
0 160 160 160 160 160 160 160
0 160 160 160 160 160 160 160
0 160 160 160 160 160 160 160
0 160 160 160 160 160 160 160
0 160 160 160 160 160 160 160
0 160 160 160 160 160 160 160
0 160 160 160 160 160 160 160
0 160 160 160 160 160 160 160
0 160 160 160 160 160 160 160
0 160 160 160 160 160 160 160
0 160 160 160 160 160 160 160
0 160 160 160 160 160 160 160
0 160 160 160 160 160 160 160
0 160 160 160 160 160 160 160
0 160 160 160 160 160 160 160
0 160 160 160 160 160 160 160
0 160 160 160 160 160 160 160
0 160 160 160 160 160 160 160
0 160 160 160 160 160 160 160
0 160 160 160 160 160 160 160
0 160 160 160 160 160 160 160
0 160 160 160 160 160 160 160
0 160 160 160 160 160 160 160
0 160 160 160 160 160 160 160
0 160 160 160 160 160 160 160
0 160 160 160 160 160 160 160
0 160 160 160 160 160 160 160
0 160 160 160 160 160 160 160
0 160 160 160 160 160 160 160
0 160 160 160 160 160 160 160
0 160 160 160 160 160 160 160
0 160 160 160 160 160 160 160
0 160 160 160 160 160 160 160
0 160 160 160 160 160 160 160
0 160 160 160 160 160 160 160
0 160 160 160 160 160 160 160
0 160 160 160 160 160 160 160
0 160 160 160 160 160 160 160
0 160 160 160 160 160 160 160
0 160 160 160 160 160 160 160
0 160 160 160 160 160 160 160
0 160 160 160 160 160 160 160
0 160 160 160 160 160 160 160
0 160 160 160 160 160 160 160
0 0 0 0 0 0 0 0
0 0 0 0 0 0 0 0

7360 7360 7360 7360 7360 7360 7360

4400 4400 6000 8000 6600 11800 13000
August September October November December
0 0 0 0 0 0 240
160 160 160 160 160
160 160 160 160 160
7680 4400
160 160 160 160 160
160 160 160 160 160
160 160 160 160 160
160 160 160 160 160
7680 4400
160 160 160 160 160
160 160 160 160 160
160 160 160 160 160
160 160 160 160 160
7680 6000
160 160 160 160 160
160 160 160 160 160
160 160 160 160 160
160 160 160 160 160
7680 8000
160 160 160 160 160
160 160 160 160 160
160 160 160 160 160
160 160 160 160 160
7680 6600
160 160 160 160 160
160 160 160 160 160
160 160 160 160 160
160 160 160 160 160
7680 11800
160 160 160 160 160
160 160 160 160 160
 160 160 160 160 160
160 160 160 160 160
7680 13000
160 160 160 160 160
160 160 160 160 160
160 160 160 160 160
160 160 160 160 160
7680 11200
160 160 160 160 160
160 160 160 160 160
160 160 160 160 160
160 160 160 160 160
7680 10800
160 160 160 160 160
160 160 160 160 160
160 160 160 160 160
160 160 160 160 160
7680 7600
160 160 160 160 160
160 160 160 160 160
160 160 160 160 160
160 160 160 160 160
7680 6000
160 160 160 160 160
160 160 160 160 160
160 160 160 160 160
160 160 160 160 160
3840 5600
0 0 0 0 0
0 0 0 0 0

7360 7360 7360 7360 7360

11200 10800 7600 6000 5600
 Jan Feb Mar Apr May
Demand 200 250 150 80 120
Prod Cost 24 27 32 50 34
Capacity 250 225 250 200 225

Cost
Jan Feb Mar Apr May
Jan 24 29 34 39 44
Feb 100000 27 32 37 42
Mar 100000 100000 32 37 42
Apr 100000 100000 100000 50 55
May 100000 100000 100000 100000 34

Demand
Jan Feb Mar Apr May
Jan 200 25 0 0 0 225 <= 250
Feb 0 225 0 0 0 225 <= 225
Mar 0 0 150 80 0 230 <= 250
Apr 0 0 0 0 0 0 <= 200
May 0 0 0 0 120 120 <= 225
200 250 150 80 120
= = = = =
200 250 150 80 120

Total Cost 23440

 Sales Perio
Mar Apr May Cost
Demand 800 1000 750 Mar Apr
Capacity Begin inven 0 2
Reguler 700 700 700 Reguler 40 42
Overtime 50 50 50 Overtime 50 52
Subcontracting 150 150 130 Subcontracting 70 72
Begin inventory 100 Reguler 100000 40
Overtime 100000 50
Cost Subcontracting 100000 70
Reguler Time 40 /tire Reguler 100000 100000
overtime 50 /tire Overtime 100000 100000
subcontracting 70 /tire Subcontracting 100000 100000
carrying 2 /tire /month

Demand
Mar Apr
Begin invet 100 0
Reguler 600 100
Overtime 50 0
Subcontracting 50 0
Reguler 0 700
Overtime 0 50
Subcontracting 0 150
Reguler 0 0
Overtime 0 0
Subcontracting 0 0
800 1000
= =
800 1000
Total cost 105700
May
4
44
54
74
42
52
72
40
50
70

May
0 100 <= 100
0 700 <= 700
0 50 <= 50
0.00E+00 50 <= 150
0 700 <= 700
0 50 <= 50
0 150 <= 150
700 700 <= 700
50 50 <= 50
0 0 <= 130
750
=
750
<=
Sensitivity report and validation test
Steps followed (1)
Steps followed (2)
Solution (1)
=> Aggregate Plan: minimization of the annual cost
Useful data
- Inventory cost/appliance = $8
- Prod./employee/month = 40 appliances (480/12)
- Cost per unit:
Reg. employees cost $2400/month --> 2400/40=$60 (cost /appliance/regular)
Additional costs for regular employee:
Hiring cost: 1800/40=45
Layoff cost: 1200/40=30
Overtime employee cost $3300/40=82,5$
Manual calculation
=>Without the Excel's solver software
Using of "sumproduct" function and solver
Based on Jim Harvey's speech structures
Macpherson Regriferation Limited
Created in 1980s
Based in Ontario, USA
Linda Metzler 
Manager in charge of the production planning
Her mission 
Minimize the cost related to the fridge's production
3 exhibits
Constant workforce
Varying workforce
Mix of workforce
Our mission
Help L. Metzler to come up to an optimal solution cost for the next year
Technical definition of the constraints
Shipment forecast: regular workers, overtime workers, inventory
Workforce: regulars workers, hiring, layoff
Capacity: regular workers, overtime workers
Definition of the objective
Annual cost, to be minimized
Constraints
Effective shipment = Shipment forecast for each month 
Effective worforce = Nb of workers needed (in order to reach the production plan of each mon
Monthly production ≤ 13 000
Definition of the unknows
x = nb of regular workers/month
y = nb of overtime workers/month
Binary system
=> In order to use the solver
1 = considered value
Blank = 0, no calculation needed
-1 = subtracted value from the calculation to readjust monthly values considering the previou
Solution (2)
=> Aggregate Plan without layoff
uction plan of each month)
considering the previous month
Month December January February March April May June
Production plan
Shipment forecast 4400 4400 6000 8000 6600 11800
Production cost 6400 6400 6400 6400 9440 9440
Shipment 4400 4400 6000 8000 6600 11800

inventory 240 2240 4240 4640 3040 5880 3520

External labor cost

Number of worker 160 160 160 160 160 236 236
hirings 0 0 0 0 76 0
layof 0 0 0 0 0 0
worker month overtime 0 0 0 0 0 0

cost of alternative

hiring cost 136800 1800

layof cost 115200 1200
inventory holding cost 188480 8
labour cost
reguler 5520000 2400
overtime 260700 3300

total cost 6221180

July August SeptemberOctober NovemberDecemberTotal

13000 11200 10800 7600 6000 5600 95400

9480 11200 10800 7600 6000 5600 95160
13000 11200 10800 7600 6000 5600 95400

0 0 0 0 0 0 23560

236 236 236 190 150 140 2300

0 0 0 0 0 0 76
0 0 0 46 40 10 96
1 44 34 0 0 0 79
Worker Plan January February March April
Previews month 160 160 160 160
worker hire 0 0 0 0
worker fire 0 0 0 0
worker avaliable aftre h and f 160 160 160 160

Overtime 0 0 0 0
<= <= <= <=
worker avaliable 160 160 160 160

Production Plan
Pruduction 4160 4400 6000 8000
total production 6400 6400 6400 6400
>= >= >= >=
total produc that will produce 6400 6400 6400 6400

Inventory after production 6640 8640 10640 11040

- - - -
Forecasting demand 4400 4400 6000 8000
Ending inventory 2240 4240 4640 3040
>= >= >= >=
0 0 0 0

Monetary Output
Hiring cost 0 0 0 0
Firing cost 0 0 0 0
Regular time wages 384000 384000 384000 384000
overtime wages 0 0 0 0
holding cost 17920 33920 37120 24320
Totals 401920 417920 421120 408320
May June July August SeptemberOctober NovemberDecember
160 236.3333 236.3333333333 236.3333 236.3333 236.3333 190 150
76.333333333 0 0 0 0 0 0 0
0 0 0 0 0 46.33333 40 10
236.33333333 236.3333 236.3333333333 236.3333 236.3333 190 150 140

0 0 0 43.66667 33.66667 0 0 0
<= <= <= <= <= <= <= <=
236.33333333 236.3333 236.3333333333 236.3333 236.3333 190 150 140

6600 11800 13000 11200 10800 7600 6000 5600

9453.3333333 9453.333 9453.333333333 11200 10800 7600 6000 5600
>= >= >= >= >= >= >= >=
9453.3333333 9453.333 9453.333333333 11200 10800 7600 6000 5600

12493.333333 15346.67 13000 11200 10800 7600 6000 5600

- - - - - - - -
6600 11800 13000 11200 10800 7600 6000 5600
5893.3333333 3546.667 0 0 0 0 0 0
>= >= >= >= >= >= >= >=
0 0 0 0 0 0 0 0

Totals
137400 0 0 0 0 0 0 0 137400
0 0 0 0 0 55600 48000 12000 115600
567200 567200 567200 567200 567200 456000 360000 336000 5524000
0 0 0 144100 111100 0 0 0 255200
47146.666667 28373.33 0 0 0 0 0 0 188800
751746.66667 595573.3 567200 711300 678300 511600 408000 348000 6221000
Month December January February March April May June July
Production plan
Shipment forecast 4400 4400 6000 8000 6600 11800 13000
Production cost 6400 6400 6400 6400 9440 9440 9480
Shipment 4400 4400 6000 8000 6600 11800 13000

inventory 240 2240 4240 4640 3040 5880 3520 0

External labor cost

Number of worker 160 160 160 160 160 236 236 236
hirings 0 0 0 0 76 0 0
layof 0 0 0 0 0 0 0
worker month overtime 0 0 0 0 0 0 1

cost of alternative

hiring cost 136800 1800

layof cost 115200 1200
inventory holding cost 188480 8
labour cost
reguler 5520000 2400
overtime 260700 3300

total cost 6221180

Worker Plan January February March April May June July

Production/worker 160 160 160 160 160 160 236.3333 236.3333
Hire 0 0 0 0 76.33333 0 0
Layof 0 0 0 0 0 0 0
Total Worker (+H+L) 160 160 160 160 236.3333 236.3333 236.3333

Overtime 0 0 0 0 0 0 0
<= <= <= <= <= <= <=
Avail worker 160 160 160 160 236.3333 236.3333 236.3333

Total Production 240 6400 6400 6400 6400 9453.333 9453.333 9453.333

Inventory after Prod 6640 8640 10640 11040 12493.33 15346.67 13000
Forecasting Demand 4400 4400 6000 8000 6600 11800 13000
Ending Inventory 2240 4240 4640 3040 5893.333 3546.667 0
0 0 0 0 0 0 0
Total Cost

Cost
Hiring Cost 0 0 0 0 137400 0 0
Layof Cost 0 0 0 0 0 0 0
Holding Cost 17920 33920 37120 24320 47146.67 28373.33 0
Reguler 384000 384000 384000 384000 567200 567200 567200
Overtime 0 0 0 0 0 0 0
Totals 401920 417920 421120 408320 751746.7 595573.3 567200
August September October November December Total

11200 10800 7600 6000 5600 95400

11200 10800 7600 6000 5600 95160
11200 10800 7600 6000 5600 95400

0 0 0 0 0 23560

236 236 190 150 140 2300

0 0 0 0 0 76
0 0 46 40 10 96
44 34 0 0 0 79

August September October November December

236.3333 236.333333 236.3333 190 150
0 0 0 0 0
0 0 46.33333 40 10
236.3333 236.333333 190 150 140

43.66667 33.6666667 0 0 0
<= <= <= <= <=
236.3333 236.333333 190 150 140

11200 10800 7600 6000 5600

11200 10800 7600 6000 5600

11200 10800 7600 6000 5600
0 0 0 0 0
0 0 0 0 0
 0 0 0 0 0
0 0 55600 48000 12000
0 0 0 0 0
567200 567200 456000 360000 336000
144100 111100 0 0 0
711300 678300 511600 408000 348000 6221000
Microsoft Excel 16.0 Answer Report
Worksheet: [Agregate Planning linier programming mcpherson.xlsx]Sheet5
Report Created: 11/21/2017 6:01:19 PM
Result: Solver found a solution. All Constraints and optimality conditions are satisfied.
Solver Engine
Engine: Simplex LP
Solution Time: 0.016 Seconds.
Iterations: 2 Subproblems: 0
Solver Options
Max Time Unlimited, Iterations Unlimited, Precision 0.000001, Use Automatic Scaling
Max Subproblems Unlimited, Max Integer Sols Unlimited, Integer Tolerance 1%, Assume NonNegative

Objective Cell (Max)

Cell Name Original Value Final Value
$G$24 Profit 0 746

Variable Cells
Cell Name Original Value Final Value Integer
$C$23 Changing cell x 0 0 Contin
$D$23 Changing cell y 0 24 Contin
$E$23 Changing cell z 0 22 Contin

Constraints
Cell Name Cell Value Formula Status Slack
$F$26 Dept a Profit 114 $F$26<=$H$26 Not Binding 6
$F$27 Dept b Profit 160 $F$27<=$H$27 Binding 0
$F$28 Material Profit 90 $F$28<=$H$28 Binding 0
Microsoft Excel 16.0 Answer Report
Worksheet: [Agregate Planning linier programming mcpherson.xlsx]Sheet5
Report Created: 11/21/2017 6:30:22 PM
Result: Solver found a solution. All Constraints and optimality conditions are satisfied.
Solver Engine
Engine: Simplex LP
Solution Time: 0.015 Seconds.
Iterations: 2 Subproblems: 0
Solver Options
Max Time Unlimited, Iterations Unlimited, Precision
Max Subproblems Unlimited, Max Integer Sols Unlimited, Integer Tolerance %, Assume NonNegative

Objective Cell (Max)

Cell Name Original Value Final Value
$G$20 Profit 746 746

Variable Cells
Cell Name Original Value Final Value Integer
$C$19 Changing cell x 0 0 Contin
$D$19 Changing cell y 24 24 Contin
$E$19 Changing cell z 22 22 Contin

Constraints
Cell Name Cell Value Formula Status Slack
$F$22 Dept a Profit 114 $F$22<=$H$22 Not Binding 6
$F$23 Dept b Profit 160 $F$23<=$H$23 Binding 0
$F$24 Material Profit 90 $F$24<=$H$24 Binding 0
 dept a dept b material
shirt 2 1 2 Profit 10
short 2 3 1 10
pants 3 4 3 23

dept a dept b material

shirt
short
pants

120 160 90

0 0 0
<= <= <=
120 160 90
x y z
Changing cell 0 24 22
Profit 10 10 23 746

Dept a 2 2 3 114 <= 120

Dept b 1 3 4 160 <= 160
Material 2 1 3 90 <= 90

x
 dept a dept b material
shirt 2 1 2 Profit 10
short 2 3 1 10
pants 3 4 3 23

x y z
chgangin cell 0 24 22
profit 10 10 23 746

x y z
dept a 2 2 3 114 <= 120
dept b 1 3 4 160 <= 160
material 2 1 3 90 <= 90
 dept a dept b material profit
shirt 2 1 2 10
short 2 3 1 10
pants 3 4 3 23

x y z
changing cell 0 24 22
profit 10 10 23 746

dept a 2 2 3 114 <= 120

depa b 1 3 4 160 <= 160
material 2 1 3 90 <= 90