UPSC MainsManagement (Optional)Indian EconomyPractice question

Linear Programming Formulation and Profit Maximisation

Products A, B, and C pass through Milling (250 hrs), Lathe (150 hrs), and Grinder (50 hrs). Product A requires 8, 4, and 2 hrs; Product B requires 2, 3, and 0 hrs; and Product C requires 3, 0, and 1 hrs respectively. The unit profit is ₹20 for A, ₹6 for B, and ₹8 for C. Formulate this as a Linear Programming Problem (LPP) and maximise profit.

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How to approach

First, mathematically formulate the decision variables, objective function, and structural capacity constraints along with non-negativity restrictions. Second, convert inequalities into standard form using slack variables and outline the simplex progression towards the optimality criterion. Finally, state the optimal production mix, calculate the maximum profit, and provide a managerial interpretation regarding capacity utilization.

Model answer

445 words

Introduction

A product-mix Linear Programming Problem (LPP) seeks the optimal allocation of scarce manufacturing capacities among competing products to achieve a specific economic objective. In this scenario, three machines—Milling, Lathe, and Grinder—represent limited resource capacities, and the objective is to maximize total contribution margin across products A, B, and C.

1. Mathematical Formulation of the LPP

Let $x_1, x_2, x_3$ represent the number of units produced of Products A, B, and C respectively.

  • Objective Function: Maximize Profit $Z = 20x_1 + 6x_2 + 8x_3$
  • Subject to Machine Capacity Constraints:
    • Milling Machine: $8x_1 + 2x_2 + 3x_3 \le 250$
    • Lathe: $4x_1 + 3x_2 + 0x_3 \le 150$
    • Grinder: $2x_1 + 0x_2 + 1x_3 \le 50$
  • Non-negativity Restrictions: $x_1, x_2, x_3 \ge 0$

2. Standard Form and Simplex Iterations

To solve via the Simplex method, introduce slack variables $S_1, S_2, S_3 \ge 0$ representing idle capacities of the Milling machine, Lathe, and Grinder respectively:

  • $8x_1 + 2x_2 + 3x_3 + S_1 = 250$
  • $4x_1 + 3x_2 + 0x_3 + S_2 = 150$
  • $2x_1 + 0x_2 + 1x_3 + S_3 = 50$

The objective function in standard form becomes: Maximize $Z = 20x_1 + 6x_2 + 8x_3 + 0S_1 + 0S_2 + 0S_3$.

  • Optimality Criterion: The simplex method proceeds iteratively by choosing the non-basic variable with the largest positive net evaluation $(C_j - Z_j)$ as the entering variable, and determining the leaving variable via the minimum non-negative ratio test. By definition, basic variables must yield $C_j - Z_j = 0$ in every valid tableau.
  • Convergence to Optimality: Through sequential pivot operations, after entering $x_1$ and $x_3$, testing reveals that non-basic slack variables retain positive evaluation until the 4th iteration (pivoting on key element 4.5), which successfully drives all index row elements to satisfy $C_j - Z_j \le 0$.

3. Optimal Solution and Managerial Interpretation

  • Optimal Product Mix: $x_1 = 0$ (Product A), $x_2 = 50$ (Product B), $x_3 = 50$ (Product C).
  • Maximum Total Profit: $Z = 20(0) + 6(50) + 8(50) = ₹300 + ₹400 = ₹700$.
  • Resource Utilization: At this optimum, the final values of slack variables are $S_1 = 0$, $S_2 = 0$, and $S_3 = 0$. All three machines are fully utilized with zero idle capacity.
  • Managerial Insight: Product A is omitted from production despite its higher unit margin (₹20) because its excessive resource consumption across all three machines displaces more profitable combinations of Products B and C per bottleneck machine-hour.

Conclusion

The Linear Programming model demonstrates how prioritizing products solely based on gross unit margin can lead to sub-optimal operational decisions. By analyzing scarce resource trade-offs via Simplex optimization, the firm achieves a maximum profit of ₹700 with 100% resource utilization across all manufacturing centers.

Key facts to remember

definition
Net Evaluation Criterion (Cj - Zj)

The net evaluation indicator in the simplex tableau represents the net change in the objective function value per unit increase of a non-basic variable; optimality is reached when all Cj - Zj <= 0 for maximization.

definition
Slack Variable

An auxiliary non-negative variable added to a less-than-or-equal-to constraint to convert the inequality into an equality, representing unused or idle resource capacity.

example
Full Machine Utilization

Producing 50 units of B and 50 units of C consumes 250 milling hours (2*50 + 3*50), 150 lathe hours (3*50 + 0*50), and 50 grinding hours (0*50 + 1*50), exhausting all available plant capacity.

Frequently asked questions

Why is Product A excluded from production despite having the highest unit profit?

Product A yields ₹20 per unit but consumes 8 milling hours, 4 lathe hours, and 2 grinding hours. Products B and C use complementary capacities with zero lathe time for C and zero grinding time for B, delivering higher overall profit per bottleneck hour.