Solve the Following Assignment Problem Using the Hungarian Method

question 18

Essay

Solve the following assignment problem using the Hungarian method. No agent can be assigned to more than one task. Total cost is to be minimized. $$\begin{array} { c | r r c c } && { \text { Task } } \\\text { Agent } & \text { A } & \text { B } & \text { C } & \text { D } \\\hline 1 & 9 & 5 & 4 & 2 \\2 & 12 & 6 & 3 & 5 \\3 & 11 & 6 & 5 & 7\end{array}$$

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Definitions:

Overapplied

A situation in cost accounting where the allocated cost is greater than the actual cost, often requiring adjustment.

Machine Hours

A measure of production time or operational usage, calculated by the number of hours a machine is run in a specific period.

Factory Overhead

All indirect costs associated with manufacturing that are not classified as direct labor or direct materials, including utilities, depreciation, and maintenance expenses.

Cost of Goods Sold

The direct costs attributable to the production of the goods sold in a company.