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Touche Young has three auditors. Each can work as many as 160 hours during the next month, during which time three projects must be completed. Project 1 will take 130 hours; project 2, 140 hours; and project 3, 160 hours. The amount per hour that can be billed for assigning each auditor to each project is given in table below. Formulate an LP to maximize total billings for Touche Young during the next month.

a) Define the decision variables? How many decision variables are there in total?

b) What is the objective function?

c) What are the constraints including the sign and type restrictions?

d) Setup the spreadsheet model in Excel and solve it.

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