‡To process income tax forms, the IRS first sends each form through the data preparation (DP) department, where information is coded for computer entry. Then the form is sent to data entry (DE), where it is entered into the computer. During the next three weeks, the following number of forms will arrive: week 1,40,000; week 2,30.000; week 3,60,000. The IRS meets the crunch by hiring employees who work 40 hours per week and are paid $200 per week. Data preparation of a form requires 15 minutes, and data entry of a form requites 10 minutes. Each week, an employee is assigned to either data entry or data preparation. The IRS must complete processing of all forms by the end of week 5 and wants to minimize the cost of accomplishing this goal. Formulate an LP that will determine how many workers should be working each week and how the workers should be assigned over the next five weeks.
‡Based on Lanzenauer et al. (1987).
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