Four Jobs Must Be Assigned to Four Work Centers

question 11

Essay

Four jobs must be assigned to four work centers. Only one job can be assigned to each work center, and all jobs must be processed. The cost of processing each job at each work center is shown below. Determine which jobs should be assigned to which work center to minimize total processing cost. Compute the total processing cost. $$\begin{array} { c c c c c } && { \text { Work Center } } \\\text { Job } & 1 & 2 & 3 & 4 \\\hline \text { A } & \$ 50 & \$ 45 & \$ 50 & \$ 65 \\\text { B } & 25 & 40 & 35 & 20 \\\text { C } & 65 & 60 & 55 & 65 \\\text { E } & 55 & 65 & 75 & 85 \\\hline\end{array}$$

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Definitions:

List Price

The advertised or published price of a product before any discounts or allowances are taken into account.

Inventory

Inventory refers to the total amount of goods and materials held by a business for the purpose of resale or production.

Slope-intercept Form

An equation of a straight line in the format y = mx + b, where m is the slope and b is the y-intercept.

Slope

The measure of the steepness of a line on a graph, defined as the ratio of the vertical change to the horizontal change between two points on the line.