A Large Accounting Firm Has Three Auditors

Essay

A large accounting firm has three auditors. Each can work up to 180 hours during the next month, during which time three projects must be completed. Project 1 takes 140 hours, Project 2 takes 150 hours, and Project 3 takes 170 hours. The amount per hour that can be billed for assigning each auditor to each project is given in the table below: Determine how to maximize total billings during the next month by formulating the company's problem as a transportation model.