MIDDLE EAST TECHNICAL UNIVERSITY

IE251 – OPERATIONAL RESEARCH I

CASE
STUDY 1

Cem YOĞURTCU - 1627876

Onur YILMAZ - 1627868

Instructor:
ESRA KARASAKAL(KÖKTENER)

November 2009, Ankara

Contents
PAGE

Introduction……………………………………………………………………….. 2

1. Assumptions……………………………………..……………………………... 2

2. Linear Programming Model……………………………………..…………….. 3

3. Plans for Production and Sales ……………………………………………… 5

4. Increasing Graphite or Advertising Cash………………………………………. 5

5. Adding Extra Packing Machine, Assembly and Labor Hours............................. 6

6. Increasing the Maximum Demand……………………………………………... 7

7. Conclusion……………………………………………………………………... 9

8. Appendix……………………………………..………………………………… 10

I. Sensitivity Report…………………………………..………………… 10

1
 Introduction

This report contains detailed production and sales plans for Golf-Sport Company for
two months in accordance with limits that are given in question and assumptions which are
made to clarify ambiguous parts.

In the first part of this report, the assumptions which resemble real life expectations in
conformity with the limits given in the question can be found. Following that, in the second
part, there are plans and recommendations for production and sales of Golf-Sport Company,
including the models used in solving this question. In addition, expected reactions and
forward steps for given changes in constraints could be found in this section.

Finally, in appendix, detailed Excel Solver Sensitivity Report is given for furher
analysis for Golf-Sport Company’s production and sales plans.

1. Assumptions

1. It is assumed that the main purpose of Golf-Sport Company is to maximize their

profit.
2. It is considered that all the production and inventory at the end of the second month
will be sold within the limits of demand.
3. The graphite which is not used in the first month will not be used in the second month
therefore, it is clear that there will be no inventory cost of this excess amount of
graphite.
4. For production sets (Set - Steel, Metal; Set - Steel Insert; Set - Graphite, Metal), the
advertising cost of each set is equal to the sum of advertising costs of the components
in the concerned one.
5. It is assumed that components of each set will be produced in the same plant and there
will be no transportation cost related to this.

2
 2. Linear Programming Model

This given model is used in solving Golf-Sport Company’s production and sales problem:

Decision Variables and Parameters:

𝒙𝒊𝒋𝒕 : amount of product i produced on plant j in month t

𝐬𝐢𝐣𝐭 : amount of sales of product i on plant j in month t

𝐢𝐢𝐣 : amount of inventory i produced on plant j at the end of first month

𝐦𝐢𝐧𝐝𝐢𝐣 : minimum demand for product i from plant j

𝐦𝐚𝐱𝐝𝐢𝐣 : maximum demand for product i from plant j

𝐥𝐢𝐣 : required labor time per unit for product i on plant j

𝐩𝐢𝐣 : required packing time per unit for product i on plant j

𝐚𝐢𝐣 : required money for advertising of product i from plant j

𝐚𝐭 𝐢𝐣 : assembly time for product i on plant j

𝐜𝐢𝐣𝐭 : cost of product i produced on plant j in month t.

𝐫𝐢𝐣𝐭 : revenue for product i produced on plant j in month t

𝐢𝐯𝐜𝐢𝐣 : inventory cost of product i produced on plant j at the end of first month

𝐭𝐨𝐭𝐚𝐥𝐥𝐣 : available labor for each month for plant j

𝐭𝐨𝐭𝐚𝐥𝐩𝐣 : available packing time for each month for plant j

𝐭𝐨𝐭𝐚𝐥𝐚𝐭 𝐣 : avaliable assembly time for each mont for plant j

𝐠𝐫𝐢 : amount of graphite used in associated product i

3
 Objective Function:

9
2 3 3 9
max z = 𝑡=1 𝑗 =1 rijt ∗ sijt − xijt ∗ cijt − 𝑗 =1 𝑖=1
( ivcij ∗ i ij )
𝑖=1

s.t.:
9
xij ∗ pij <= 𝑡𝑜𝑡𝑎𝑙𝑝j (for j=1,2,3) Packing Constraint (first month)
1

9
xij ∗ pij <= 𝑡𝑜𝑡𝑎𝑙𝑝j (for j=1,2,3) Packing Constraint (second month)
1

9
3
𝑗 =1 xij ∗ aij <= 20000 Advertising Constraint (first month)
1

9
3
𝑗 =1 xij ∗ aij <= 20000 Advertising Constraint (second month)
1

9
xij ∗ at ij <= totalat j (for j=1,2,3) Assembly Time Constraint (first month)
6

9
xij ∗ at ij <= totalat j (for j=1,2,3) Assembly Time Constraint (second month)
6

9
xij ∗ lij <= totallj (for j=1,2,3) Labor Constraint (first month)
1

9
xij ∗ lij <= totallj (for j=1,2,3) Labor Constraint (second month)
1

9
sij >= mindij (for j=1,2,3) Minimum Demand (first month)
1

9
sij <= maxdij (for j=1,2,3) Maximum Demand (first month)
1

9
sij >= mindij (for j=1,2,3) Minimum Demand (second month)
1

9
sij <= maxdij (for j=1,2,3) Maximum Demand (second month)
1

3
𝑗 =1 xij ∗ gri <= 1000 Graphite Constraint (first month)
i=2,3,8

3
𝑗 =1 xij ∗ gri <= 1000 Graphite Constraint (second month)
i=2,3,8

xijt , sijt , iij >= 0 Sign Restrictions (for all i, j and t)

4
 3. Plans for Production and Sales

The tables below show the amount of products should be produced in each month . If
we take a closer look into the tables, it can be clearly seen that, company is better of it does
not produce steel shafts, set - steel, metal or set – steel insert in any of two months.
Furthermore, the other components, namely, Graphite shafts, Forged iron heads, Metal Wood
heads, Titanium Insert heads should be produced in all there plants with the same amounts
each month. Set – Graphite, metal should be produced only in the plant Tucson; whereas Set -
Graphite, Insert should be produced in all the plants in first month and only in Chandler and
Glendale in the second month. If the company plans its production according to these tables, it
will maximize the profit and meet the demand at the same time.

1st MONTH Chandler Glendale Tucson 2nd MONTH Chandler Glendale Tucson
Steel shafts Steel shafts
Graphite shafts 100 100 50 Graphite shafts 100 100 50
Forged iron heads 200 200 100 Forged iron heads 200 200 100
Metal Wood heads 30 30 15 Metal Wood heads 30 30 15
Titanium Insert heads 2000 2000 2000 Titanium Insert heads 2000 2000 2000
Set - Steel, Metal Set - Steel, Metal
Set - Steel Insert Set - Steel Insert
Set - Graphite, Metal 84.84375 Set - Graphite, Metal 84.84375
Set - Graphite, Insert 53.5 34.2654 14.6368 Set - Graphite, Insert 53.5 34.2654
Production Plan for Golf-Sport Company for two months (derived from Sensitivity Report (Appendix I) )

4. Increasing Graphite or Advertising Cash

The table below represents the final value of the advertising budget and usage of
graphite. It can be seen that available bugdet for advertisement and graphite have not been
used entirely in each month which means there is a slack. Therefore, increasing the amount of
advertising budget or available graphite will not increase the profit. As we assumed the main
purpose of the company is maximizing the profit, there is no need for extra budget for
advertising or more graphite.

5
 Shadow Constraint Allowable Allowable
Name Final Value Price R.H. Side Increase Decrease
Advertising (1st Month) 18450,49771 0 20000 1E+30 1549,502
Advertising (2nd Month) 18262,14624 0 20000 1E+30 1737,854
Graphite (in pounds) (1st Month) 882,8071718 0 1000 1E+30 117,1928
Graphite (in pounds) (2nd Month) 623,4797467 0 1000 1E+30 376,5203
Advertising and Graphite Constraints (Derived from Sensitivity Report (Appendix I)

5. Adding Extra Packing Machine, Assembly and Labor Hours

The table below which is derived from sensitivity report represents the shadow price
and allowable increase about the packing constraints in plants Chandler, Glendale and
Tucson. As the available packing constraint has not been used entirely in Glendale, shadow
price is 0 in each month. Therefore, there is no need for extra packing machine hours in
Glendale. Secondly, in Chandler we are willing to pay less than the shadow price given in the
table below, in other words 1.916666667 per hour for the first month and 1.496667 per hour
for the second month. In order to maintain the same optimal basis, the company can have
extra packing machine hours with the limits of allowable increase which is 2509.032258 in
each month. Finally, in Tucson we are willing to pay less than the shadow price given in the
table below with the same idea of the plant Chandler, in other words 1.307506 per hour for
the first month and 1.084615 per hour for the second month. The company is able to have
extra packing machine hours with the limits of allowable increase, 4129.081 and 1552.5
respectively in each month, in order to maintain the same optimal basis.

Allowable ASSEMBLY TIME Shadow Allowable

PACKING CONSTRAINTS Shadow Price Increase CONSTRAINTS Price Increase
Chandler (1st Month) 1.916666667 2509.032258 Chandler (1st Month) 0 1E+30
Chandler (2nd Month) 1.496667 2509.032 Chandler (2nd Month) 0 1E+30
Glendale (1st Month) 0 1E+30 Glendale (1st Month) 0 1E+30
Glendale (2nd Month) 0 1E+30 Glendale (2nd Month) 0 1E+30
Tucson (1st Month) 1.307506 4129.081 Tucson (1st Month) 0 1E+30
Tucson (2nd Month) 1.084615 1552.5 Tucson (2nd Month) 0 1E+30
Packing and Assembly Time Constraints (Derived from Sensitivity Report (Appendix I)

6
 The table above also represents the shadow price and allowable increase about the
assembly time constraints. It can be seen that available amount for assembly time has not
been used entirely in each month on any plants Chandler, Glendale and Tucson. Therefore,
increasing the amount of assembly time will have no effect on the amount of production; as a
result company should not add extra assembly hours on any plant.

Finally, the sensitivity evaluation of labor constraints can be seen in the table below.
On plants Chandler and Tucson, since the available labor is not fully utilized, any labor hour
improvement on these plants will not result any increase in production and also in profit.
Therefore, the company should not add extra labor hours on Chandler and Tucson. In contrast,
it can be seen that on plant Glendale, adding extra labor hours increases the profit by
2.037915 and 1.543128 respectively for each month, thus company would be willing to pay
less than the shadow prices given for extra labor hours within the limits of allowable increase,
3804.259 and 5176.667 respectively in order to increase profit and maintain the same solution
basis at the same time.

LABOR CONSTRAINTS Shadow Price Allowable Increase

Chandler (1st Month) 0 1E+30
Chandler (2nd Month) 0 1E+30
Glendale (1st Month) 2.037915 3804.259
Glendale (2nd Month) 1.543128 5176.667
Tucson (1st Month) 0 1E+30
Tucson (2nd Month) 0 1E+30
Labour Hours Constraint (Derived from Sensitivity Report (Appendix I)

6. Increasing the Maximum Demand

There are two cases for investigating increase of maximum demand by 50%, firstly if
we assume to increase all demands by 50% we cannot determine how the profit will change as
the sensitivity report only gives the involved information about one constraint change at once.

Secondly, to investigate each constraint’s demand increase we should check all

constraints separately. However, we cannot say any total improvement in profit by the
increase of all maximum demand constraints.

7
 For the first month:

Final Shadow Constraint Allowable

Name Value Price R.H. Side Increase
Sales of Titanium Insert heads on Chandler 2000 2,5 2000 580.44776
Sales of Titanium Insert heads on Glendale 2000 5,810427 2000 723
Sales of Graphite shafts on Tucson 2000 0,193705 2000 403
Sales of Titanium Insert heads on Tucson 2000 7,539952 2000 377.8125
Binding Maximum Demand Constraints for First Month (Derived from Sensitivity Report (Appendix I)

In order to check if the company can handle the 50% increase in maximum demand,
the amount of sales which have already reached their maximum levels should be considered,
because any improvement in other non-binding constraints will have no effect on the quantity
of sales. For the first month, it can be seen from the table above, only sales of Titanium Insert
heads on all plants and Graphite shafts on plant Tucson have reached their maximum demand.
For an increase of 50% in maximum demand, only sales of Titanium Insert heads on Chandler
can attain that level without any improvement or allocation in resources, on the other hand
there is a need of more resources for other products or a change in allocation of scarce
resources.

The effect of each change in maximum demands on the profit can be shown by the
table below (for the first month):

Effect of this increase

Shadow Price Increase on profit (minimum)
Titanium Insert heads on Tucson 7.539952 x 377.8125 = 2848.688
Graphite shafts on Tucson 0.193705 x 403 = 78.06312
Titanium Insert heads on Glendale 5.810427 x 723 = 4200.939
Titanium Insert heads on Chandler 2.5 x 580.4478 = 1451.12

For the second month:

Final Constraint R.H. Allowable

Name Value Shadow Price Side Increase
Sales of Titanium Insert heads on Chandler 2000 1,9 2000 580,4477612
Sales of Titanium Insert heads on Glendale 2000 5,40436019 2000 723
Sales of Titanium Insert heads on Tucson 2000 6,083076923 2000 1156,981534
Binding Maximum Demand Constraints for Second Month (Derived from Sensitivity Report (Appendix I)

8
 Secondly, with the same idea mentioned in the previous part, the binding maximum
demand constraints of second month should be analysed as given in the above table. It can be
seen that only Titanium Insert heads on plant Tucson can handle a 50% increase in maximum
demand with current system. For Glendale and Chandler, there must be some improvements
or change in usages of resources to increase the capacity of production.

The effect of each change in maximum demands on the profit can be shown by the
table below (for the second month):

Effect of this increase on

Shadow Price Increase profit (minimum)
Titanium Insert heads on Chandler 1.9 x 580.4478 = 1102.851
Titanium Insert heads on Glendale 5.40436 x 723 = 3907.352
Titanium Insert heads on Tucson 6.083077 x 1000 = 6083.077

7. Conclusion
The aim of Golf-Sport is to maximize its profit by using the scarce resources most
efficiently. In order to achieve this, we tried to allocate these inputs with the maximum
efficiency. Usage of these resources and possible reactions to the change in the constraints of
these resources are discussed in a detailed manner. With the production planning we offer
through this report, the company has met all the expected demand and gained a total profit of
$258634.556 in two months.

9
APPENDIX

I. Sensitivity Report

Adjustable Cells
Final Reduced Objective Allowable Allowable
Cell Name Value Cost Coefficient Increase Decrease
$B$2 Production of Steel shafts on Chandler (1st Month) 0 0 4 2.16 1E+30
$C$2 Production of Steel shafts on Glendale (1st Month) 0 0 5 2.131753555 1E+30
$D$2 Production of Steel shafts on Tucson (1st Month) 0 0 5 2.231680015 1E+30
$B$3 Production of Graphite shafts on Chandler (1st Month) 100 0 6 1.666666667 1E+30
$C$3 Production of Graphite shafts on Glendale (1st Month) 100 0 7 0.132701422 1E+30
$D$3 Production of Graphite shafts on Tucson (1st Month) 2000 0 10 3.271680015 0.1937046
$B$4 Production of Forged iron heads on Chandler (1st Month) 200 0 4 2.42 1E+30
$C$4 Production of Forged iron heads on Glendale (1st Month) 200 0 3 2.626540284 1E+30
$D$4 Production of Forged iron heads on Tucson (1st Month) 100 0 5 2.294570684 1E+30
$B$5 Production of Metal Wood heads on Chandler (1st Month) 30 0 8 3.32 1E+30
$C$5 Production of Metal Wood heads on Glendale (1st Month) 30 0 7 2.170616114 1E+30
$D$5 Production of Metal Wood heads on Tucson (1st Month) 15 0 10 1.113801453 1E+30
$B$6 Production of Titanium Insert heads on Chandler (1st Month) 2000 0 14 4.6 2.5
$C$6 Production of Titanium Insert heads on Glendale (1st Month) 2000 0 16 4.393933649 5.81042654
$D$6 Production of Titanium Insert heads on Tucson (1st Month) 2000 0 18 3.943125349 7.539951574
$B$7 Production of Set - Steel, Metal on Chandler (1st Month) 0 0 112 64.64 1E+30
$C$7 Production of Set - Steel, Metal on Glendale (1st Month) 0 0 115 65.45781991 1E+30
$D$7 Production of Set - Steel, Metal on Tucson (1st Month) 0 0 130 60.76125908 1E+30
$B$8 Production of Set - Steel Insert on Chandler (1st Month) 0 0 152 68.64 1E+30
$C$8 Production of Set - Steel Insert on Glendale (1st Month) 0 0 160 55 1E+30
$D$8 Production of Set - Steel Insert on Tucson (1st Month) 0 0 180 65.22692308 1E+30

10
$B$9 Production of Set - Graphite, Metal on Chandler (1st Month) 0 0 210 20 1E+30
$C$9 Production of Set - Graphite, Metal on Glendale (1st Month) 0 0 200 11.94312796 1E+30
$D$9 Production of Set - Graphite, Metal on Tucson (1st Month) 0 0 270 1.96125908 1E+30
$B$10 Production of Set - Graphite, Insert on Chandler (1st Month) 53.5 0 230 50 20
$C$10 Production of Set - Graphite, Insert on Glendale (1st Month) 34.26540284 0 215 122.6 4
$D$10 Production of Set - Graphite, Insert on Tucson (1st Month) 14.63680387 0 270 5.333333333 1.947115385
$M$4 Production of Steel shafts on Chandler (2nd Month) 0 0 3.28 2.706666667 2.16
$N$4 Production of Steel shafts on Glendale (2nd Month) 0 0 4.4 1.000947867 2.131753555
$O$4 Production of Steel shafts on Tucson (2nd Month) 0 0 4.16 3.974615385 2.231680015
$M$5 Production of Graphite shafts on Chandler (2nd Month) 100 0 3.72 2.266666667 3.2
$N$5 Production of Graphite shafts on Glendale (2nd Month) 100 0 4.84 0.560947867 3.171753555
$O$5 Production of Graphite shafts on Tucson (2nd Month) 50 0 7.6 0.534615385 3.271680015
$M$6 Production of Forged iron heads on Chandler (2nd Month) 200 0 3.52 3.963333333 2.42
$N$6 Production of Forged iron heads on Glendale (2nd Month) 200 0 2.4 4.544075829 2.626540284
$O$6 Production of Forged iron heads on Tucson (2nd Month) 100 0 4.4 4.819230769 2.294570684
$M$7 Production of Metal Wood heads on Chandler (2nd Month) 30 0 6.8 2.18 3.32
$N$7 Production of Metal Wood heads on Glendale (2nd Month) 30 0 5.68 1.264075829 3.106540284
$O$7 Production of Metal Wood heads on Tucson (2nd Month) 15 0 8.56 0.659230769 2.854570684
$M$8 Production of Titanium Insert heads on Chandler (2nd Month) 2000 0 10.88 1E+30 1.9
$N$8 Production of Titanium Insert heads on Glendale (2nd Month) 2000 0 13.12 1E+30 4.393933649
$O$8 Production of Titanium Insert heads on Tucson (2nd Month) 2000 0 14.76 1E+30 3.943125349
$M$9 Production of Set - Steel, Metal on Chandler (2nd Month) 0 0 90.64 88.96 64.64
$N$9 Production of Set - Steel, Metal on Glendale (2nd Month) 0 0 94 66.48530806 65.45781991
$O$9 Production of Set - Steel, Metal on Tucson (2nd Month) 0 0 108.4 117.2 60.76125908
$M$10 Production of Set - Steel Insert on Chandler (2nd Month) 0 0 124.64 54.96 68.64
$N$10 Production of Set - Steel Insert on Glendale (2nd Month) 0 0 133.6 29.2 69.8
$O$10 Production of Set - Steel Insert on Tucson (2nd Month) 0 0 151.2 72.77307692 65.22692308
$M$11 Production of Set - Graphite, Metal on Chandler (2nd Month) 0 0 168 11.6 78.4
$N$11 Production of Set - Graphite, Metal on Glendale (2nd Month) 0 0 156.8 3.685308057 80.25781991

11
$O$11 Production of Set - Graphite, Metal on Tucson (2nd Month) 84.84375 0 225.6 56.14949437 8.030992736
$M$12 Production of Set - Graphite, Insert on Chandler (2nd Month) 53.5 0 179.6 38 11.6
$N$12 Production of Set - Graphite, Insert on Glendale (2nd Month) 34.26540284 0 162.8 61.57777778 3.738461538
$O$12 Production of Set - Graphite, Insert on Tucson (2nd Month) 0 0 216 7.973076923 82.02692308
$B$109 Inventory of Steel shafts on Chandler (end of the 1st Month) 0 -2.16 -1.2 2.16 1E+30
$C$109 Inventory of Steel shafts on Glendale (end of the 1st Month) 0 -2.131753555 -1 2.131753555 1E+30
$D$109 Inventory of Steel shafts on Tucson (end of the 1st Month) 0 -2.231680015 -1.4 2.231680015 1E+30
$B$110 Inventory of Graphite shafts on Chandler (end of the 1st Month) 0 -3.2 -3.8 3.2 1E+30
$C$110 Inventory of Graphite shafts on Glendale (end of the 1st Month) 0 -3.171753555 -3.6 3.171753555 1E+30
$D$110 Inventory of Graphite shafts on Tucson (end of the 1st Month) 0 -3.271680015 -4 3.271680015 1E+30
$B$111 Inventory of Forged iron heads on Chandler (end of the 1st Month) 0 -2.42 -0.8 2.42 1E+30
$C$111 Inventory of Forged iron heads on Glendale (end of the 1st Month) 0 -2.626540284 -1 2.626540284 1E+30
$D$111 Inventory of Forged iron heads on Tucson (end of the 1st Month) 0 -2.294570684 -1 2.294570684 1E+30
$B$112 Inventory of Metal Wood heads on Chandler (end of the 1st Month) 0 -3.32 -2 3.32 1E+30
$C$112 Inventory of Metal Wood heads on Glendale (end of the 1st Month) 0 -3.106540284 -2.2 3.106540284 1E+30
$D$112 Inventory of Metal Wood heads on Tucson (end of the 1st Month) 0 -2.854570684 -2.4 2.854570684 1E+30
$B$113 Inventory of Titanium Insert heads on Chandler (end of the 1st Month) 0 -4.6 -5.2 4.6 1E+30
$C$113 Inventory of Titanium Insert heads on Glendale (end of the 1st Month) 0 -4.393933649 -4.8 4.393933649 1E+30
$D$113 Inventory of Titanium Insert heads on Tucson (end of the 1st Month) 0 -3.943125349 -5.4 3.943125349 1E+30
$B$114 Inventory of Set - Steel, Metal on Chandler (end of the 1st Month) 0 -64.64 -35.6 64.64 1E+30
$C$114 Inventory of Set - Steel, Metal on Glendale (end of the 1st Month) 0 -65.45781991 -35 65.45781991 1E+30
$D$114 Inventory of Set - Steel, Metal on Tucson (end of the 1st Month) 0 -60.76125908 -36 60.76125908 1E+30
$B$115 Inventory of Set - Steel Insert on Chandler (end of the 1st Month) 0 -68.64 -45.6 68.64 1E+30
$C$115 Inventory of Set - Steel Insert on Glendale (end of the 1st Month) 0 -69.8 -44 69.8 1E+30
$D$115 Inventory of Set - Steel Insert on Tucson (end of the 1st Month) 0 -65.22692308 -48 65.22692308 1E+30
$B$116 Inventory of Set - Graphite, Metal on Chandler (end of the 1st Month) 0 -78.4 -70 78.4 1E+30
$C$116 Inventory of Set - Graphite, Metal on Glendale (end of the 1st Month) 0 -80.25781991 -72 80.25781991 1E+30
$D$116 Inventory of Set - Graphite, Metal on Tucson (end of the 1st Month) 0 -75.96125908 -74 75.96125908 1E+30
$B$117 Inventory of Set - Graphite, Insert on Chandler (end of the 1st Month) 0 -84 -84 84 1E+30

12
 $C$117 Inventory of Set - Graphite, Insert on Glendale (end of the 1st Month) 0 -87 -87 87 1E+30
$D$117 Inventory of Set - Graphite, Insert on Tucson (end of the 1st Month) 0 -82.02692308 -90 82.02692308 1E+30

Constraints
Final Shadow Constraint Allowable Allowable
Cell Name Value Price R.H. Side Increase Decrease
$G$13 Labor on Chandler (1st Month) 11027.75 0 12000 1E+30 972.25
$G$14 Packing on Chandler (1st Month) 20000 1.916666667 20000 2509.032258 6420
$G$25 Labor on Glendale (1st Month) 15000 2.037914692 15000 3804.259499 3615
$G$26 Packing on Glendale (1st Month) 23148.95735 0 40000 1E+30 16851.04265
$G$36 Labor on Tucson (1st Month) 19960.454 0 22000 1E+30 2039.546005
$G$37 Packing on Tucson (1st Month) 35000 1.307506053 35000 4129.080882 3022.5
$B$51 Assembly Time on Chandler (1st Month) 3477.5 0 5500 1E+30 2022.5
$C$51 Assembly Time on Glendale (1st Month) 2055.924171 0 5000 1E+30 2944.075829
$D$51 Assembly Time on Tucson (1st Month) 951.3922518 0 6000 1E+30 5048.607748
$A$58 Advertising (1st Month) 18450.49771 0 20000 1E+30 1549.502294
$B$64 Graphite (in pounds) (1st Month) 882.8071718 0 1000 1E+30 117.1928282
$B$95 Sales of Steel shafts on Chandler (1st Month) 0 0 2000 1E+30 2000
$B$96 Sales of Graphite shafts on Chandler (1st Month) 100 0 2000 1E+30 1900
$B$97 Sales of Forged iron heads on Chandler (1st Month) 200 0 2000 1E+30 1800
$B$98 Sales of Metal Wood heads on Chandler (1st Month) 30 0 2000 1E+30 1970
$B$99 Sales of Titanium Insert heads on Chandler (1st Month) 2000 2.5 2000 580.4477612 622.3076923
$B$100 Sales of Set - Steel, Metal on Chandler (1st Month) 0 0 200 1E+30 200
$B$101 Sales of Set - Steel Insert on Chandler (1st Month) 0 0 100 1E+30 100
$B$102 Sales of Set - Graphite, Metal on Chandler (1st Month) 0 0 300 1E+30 300
$B$103 Sales of Set - Graphite, Insert on Chandler (1st Month) 53.5 0 400 1E+30 346.5
$B$95 Sales of Steel shafts on Chandler (1st Month) 0 -3.666666667 0 1605 0
$B$96 Sales of Graphite shafts on Chandler (1st Month) 100 -1.666666667 100 827.2434929 100
$B$97 Sales of Forged iron heads on Chandler (1st Month) 200 -5.583333333 200 1284 200

13
$B$98 Sales of Metal Wood heads on Chandler (1st Month) 30 -3.5 30 1070 30
$B$99 Sales of Titanium Insert heads on Chandler (1st Month) 2000 0 100 1900 1E+30
$B$100 Sales of Set - Steel, Metal on Chandler (1st Month) 0 -118 0 53.5 0
$B$101 Sales of Set - Steel Insert on Chandler (1st Month) 0 -78 0 53.5 0
$B$102 Sales of Set - Graphite, Metal on Chandler (1st Month) 0 -20 0 53.5 0
$B$103 Sales of Set - Graphite, Insert on Chandler (1st Month) 53.5 0 0 53.5 1E+30
$C$95 Sales of Steel shafts on Glendale (1st Month) 0 0 2000 1E+30 2000
$C$96 Sales of Graphite shafts on Glendale (1st Month) 100 0 2000 1E+30 1900
$C$97 Sales of Forged iron heads on Glendale (1st Month) 200 0 2000 1E+30 1800
$C$98 Sales of Metal Wood heads on Glendale (1st Month) 30 0 2000 1E+30 1970
$C$99 Sales of Titanium Insert heads on Glendale (1st Month) 2000 5.81042654 2000 723 760.8518998
$C$100 Sales of Set - Steel, Metal on Glendale (1st Month) 0 0 200 1E+30 200
$C$101 Sales of Set - Steel Insert on Glendale (1st Month) 0 0 100 1E+30 100
$C$102 Sales of Set - Graphite, Metal on Glendale (1st Month) 0 0 300 1E+30 300
$C$103 Sales of Set - Graphite, Insert on Glendale (1st Month) 34.26540284 0 400 1E+30 365.7345972
$C$95 Sales of Steel shafts on Glendale (1st Month) 0 -2.132701422 0 1032.857143 0
$C$96 Sales of Graphite shafts on Glendale (1st Month) 100 -0.132701422 100 824.2562248 100
$C$97 Sales of Forged iron heads on Glendale (1st Month) 200 -6.170616114 200 803.3333333 200
$C$98 Sales of Metal Wood heads on Glendale (1st Month) 30 -2.170616114 30 803.3333333 30
$C$99 Sales of Titanium Insert heads on Glendale (1st Month) 2000 0 100 1900 1E+30
$C$100 Sales of Set - Steel, Metal on Glendale (1st Month) 0 -96.94312796 0 34.75961538 0
$C$101 Sales of Set - Steel Insert on Glendale (1st Month) 0 -55 0 34.26540284 0
$C$102 Sales of Set - Graphite, Metal on Glendale (1st Month) 0 -11.94312796 0 34.75961538 0
$C$103 Sales of Set - Graphite, Insert on Glendale (1st Month) 34.26540284 0 0 34.26540284 1E+30
$D$95 Sales of Steel shafts on Tucson (1st Month) 0 0 2000 1E+30 2000
$D$96 Sales of Graphite shafts on Tucson (1st Month) 2000 0.1937046 2000 403 1950
$D$97 Sales of Forged iron heads on Tucson (1st Month) 100 0 2000 1E+30 1900
$D$98 Sales of Metal Wood heads on Tucson (1st Month) 15 0 2000 1E+30 1985
$D$99 Sales of Titanium Insert heads on Tucson (1st Month) 2000 7.539951574 2000 377.8125 930.7815006

14
$D$100 Sales of Set - Steel, Metal on Tucson (1st Month) 0 0 200 1E+30 200
$D$101 Sales of Set - Steel Insert on Tucson (1st Month) 0 0 100 1E+30 100
$D$102 Sales of Set - Graphite, Metal on Tucson (1st Month) 0 0 300 1E+30 300
$D$103 Sales of Set - Graphite, Insert on Tucson (1st Month) 14.63680387 0 400 1E+30 385.3631961
$D$95 Sales of Steel shafts on Tucson (1st Month) 0 -4.8062954 0 403 0
$D$96 Sales of Graphite shafts on Tucson (1st Month) 2000 0 50 1950 1E+30
$D$97 Sales of Forged iron heads on Tucson (1st Month) 100 -6.113801453 100 355.5882353 100
$D$98 Sales of Metal Wood heads on Tucson (1st Month) 15 -1.113801453 15 355.5882353 15
$D$99 Sales of Titanium Insert heads on Tucson (1st Month) 2000 0 100 1900 1E+30
$D$100 Sales of Set - Steel, Metal on Tucson (1st Month) 0 -141.9612591 0 14.53125 0
$D$101 Sales of Set - Steel Insert on Tucson (1st Month) 0 -90 0 14.63680387 0
$D$102 Sales of Set - Graphite, Metal on Tucson (1st Month) 0 -1.96125908 0 14.53125 0
$D$103 Sales of Set - Graphite, Insert on Tucson (1st Month) 14.63680387 0 0 14.63680387 1E+30
$R$15 Labor on Chandler (2nd Month) 11027.75 0 12000 1E+30 972.25
$R$16 Packing on Chandler (2nd Month) 20000 1.496666667 20000 2509.032258 6420
$R$27 Labor on Glendale (2nd Month) 15000 1.543127962 15000 5176.666667 3615
$R$28 Packing on Glendale (2nd Month) 23148.95735 0 40000 1E+30 16851.04265
$R$38 Labor on Tucson (2nd Month) 20042.03125 0 22000 1E+30 1957.96875
$R$39 Packing on Tucson (2nd Month) 35000 1.084615385 35000 1552.5 17647.5
$M$53 Assembly Time on Chandler (2nd Month) 3477.5 0 5500 1E+30 2022.5
$O$53 Assembly Time on Tucson (2nd Month) 5514.84375 0 6000 1E+30 485.15625
$N$53 Assembly Time on Glendale (2nd Month) 2055.924171 0 5000 1E+30 2944.075829
$L$60 Advertising (2nd Month) 18262.14624 0 20000 1E+30 1737.853762
$M$66 Graphite (in pounds) (2nd Month) 623.4797467 0 1000 1E+30 376.5202533
$M$73 Sales of Steel shafts on Chandler (2nd Month) 0 0 2000 1E+30 2000
$M$74 Sales of Graphite shafts on Chandler (2nd Month) 100 0 2000 1E+30 1900
$M$75 Sales of Forged iron heads on Chandler (2nd Month) 200 0 2000 1E+30 1800
$M$76 Sales of Metal Wood heads on Chandler (2nd Month) 30 0 2000 1E+30 1970
$M$77 Sales of Titanium Insert heads on Chandler (2nd Month) 2000 1.9 2000 580.4477612 622.3076923

15
$M$78 Sales of Set - Steel, Metal on Chandler (2nd Month) 0 0 200 1E+30 200
$M$79 Sales of Set - Steel Insert on Chandler (2nd Month) 0 0 100 1E+30 100
$M$80 Sales of Set - Graphite, Metal on Chandler (2nd Month) 0 0 300 1E+30 300
$M$81 Sales of Set - Graphite, Insert on Chandler (2nd Month) 53.5 0 400 1E+30 346.5
$M$73 Sales of Steel shafts on Chandler (2nd Month) 0 -2.706666667 0 1605 0
$M$74 Sales of Graphite shafts on Chandler (2nd Month) 100 -2.266666667 100 1605 100
$M$75 Sales of Forged iron heads on Chandler (2nd Month) 200 -3.963333333 200 1284 200
$M$76 Sales of Metal Wood heads on Chandler (2nd Month) 30 -2.18 30 1070 30
$M$77 Sales of Titanium Insert heads on Chandler (2nd Month) 2000 0 100 1900 1E+30
$M$78 Sales of Set - Steel, Metal on Chandler (2nd Month) 0 -88.96 0 53.5 0
$M$79 Sales of Set - Steel Insert on Chandler (2nd Month) 0 -54.96 0 53.5 0
$M$80 Sales of Set - Graphite, Metal on Chandler (2nd Month) 0 -11.6 0 53.5 0
$M$81 Sales of Set - Graphite, Insert on Chandler (2nd Month) 53.5 0 0 53.5 1E+30
$N$73 Sales of Steel shafts on Glendale (2nd Month) 0 0 2000 1E+30 2000
$N$74 Sales of Graphite shafts on Glendale (2nd Month) 100 0 2000 1E+30 1900
$N$75 Sales of Forged iron heads on Glendale (2nd Month) 200 0 2000 1E+30 1800
$N$76 Sales of Metal Wood heads on Glendale (2nd Month) 30 0 2000 1E+30 1970
$N$77 Sales of Titanium Insert heads on Glendale (2nd Month) 2000 5.40436019 2000 723 1035.333333
$N$78 Sales of Set - Steel, Metal on Glendale (2nd Month) 0 0 200 1E+30 200
$N$79 Sales of Set - Steel Insert on Glendale (2nd Month) 0 0 100 1E+30 100
$N$80 Sales of Set - Graphite, Metal on Glendale (2nd Month) 0 0 300 1E+30 300
$N$81 Sales of Set - Graphite, Insert on Glendale (2nd Month) 34.26540284 0 400 1E+30 365.7345972
$N$73 Sales of Steel shafts on Glendale (2nd Month) 0 -1.000947867 0 1032.857143 0
$N$74 Sales of Graphite shafts on Glendale (2nd Month) 100 -0.560947867 100 1032.857143 100
$N$75 Sales of Forged iron heads on Glendale (2nd Month) 200 -4.544075829 200 803.3333333 200
$N$76 Sales of Metal Wood heads on Glendale (2nd Month) 30 -1.264075829 30 803.3333333 30
$N$77 Sales of Titanium Insert heads on Glendale (2nd Month) 2000 0 100 1900 1E+30
$N$78 Sales of Set - Steel, Metal on Glendale (2nd Month) 0 -66.48530806 0 34.75961538 0
$N$79 Sales of Set - Steel Insert on Glendale (2nd Month) 0 -29.2 0 34.26540284 0

16
$N$80 Sales of Set - Graphite, Metal on Glendale (2nd Month) 0 -3.685308057 0 34.75961538 0
$N$81 Sales of Set - Graphite, Insert on Glendale (2nd Month) 34.26540284 0 0 34.26540284 1E+30
$O$73 Sales of Steel shafts on Tucson (2nd Month) 0 0 2000 1E+30 2000
$O$74 Sales of Graphite shafts on Tucson (2nd Month) 50 0 2000 1E+30 1950
$O$75 Sales of Forged iron heads on Tucson (2nd Month) 100 0 2000 1E+30 1900
$O$76 Sales of Metal Wood heads on Tucson (2nd Month) 15 0 2000 1E+30 1985
$O$77 Sales of Titanium Insert heads on Tucson (2nd Month) 2000 6.083076923 2000 1156.981534 194.0625
$O$78 Sales of Set - Steel, Metal on Tucson (2nd Month) 0 0 200 1E+30 200
$O$79 Sales of Set - Steel Insert on Tucson (2nd Month) 0 0 100 1E+30 100
$O$80 Sales of Set - Graphite, Metal on Tucson (2nd Month) 84.84375 0 300 1E+30 215.15625
$O$81 Sales of Set - Graphite, Insert on Tucson (2nd Month) 0 0 400 1E+30 400
$O$73 Sales of Steel shafts on Tucson (2nd Month) 0 -3.974615385 0 2000 0
$O$74 Sales of Graphite shafts on Tucson (2nd Month) 50 -0.534615385 50 1950 50
$O$75 Sales of Forged iron heads on Tucson (2nd Month) 100 -4.819230769 100 1900 100
$O$76 Sales of Metal Wood heads on Tucson (2nd Month) 15 -0.659230769 15 1985 15
$O$77 Sales of Titanium Insert heads on Tucson (2nd Month) 2000 0 100 1900 1E+30
$O$78 Sales of Set - Steel, Metal on Tucson (2nd Month) 0 -117.2 0 84.84375 0
$O$79 Sales of Set - Steel Insert on Tucson (2nd Month) 0 -72.77307692 0 85.46004843 0
$O$80 Sales of Set - Graphite, Metal on Tucson (2nd Month) 84.84375 0 0 84.84375 1E+30
$O$81 Sales of Set - Graphite, Insert on Tucson (2nd Month) 0 -7.973076923 0 85.46004843 0

17