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Unit 4: Determinants




          units of X and 1 unit of Z. C purchases 1 unit of X and sells 4 units of Y and 6 units of Z. In the  Notes
          process A, B and C earn   6000, 5,000 and 13,000 respectively. Using matrices, find the prices of
          the three commodities (note that selling the unit is  positive earning  and buying the units  is
          negative earning.)
          Solutionl

          The given information can be written as the following set of equations:

                        3x   5 – 4z  6,000        3   5   4   x     6,000
                              y
                         2 – 3y z    5,000  or    2   3    1  y     5,000
                           x
                        –x   4y  6z  13,000       1   4    6  z    13,000
             Let A be the matrix of the coefficients

                          |A| = –54 – 5 – 32 + 12 – 12 – 60 = –151   0.
             Writing the matrix of cofactors, we get

                                  22    13    5             1    22   46     7
                            C =   46    14   17     A  1         13   14    11
                                   7    11   19            151    5   17    19


                           x            22   46     7   6,000
                                   1
             Thus,         y  =         13   14    11   5,000
                           z      151    5   17    19  13,000


                                 22 6,000 46 5,000 7 13,000
                            x =                                      3,000
                                                151

                                 13 6,000 14 5,000 11 13,000
                            y =                                      1,000
                                                 151
                                5 6,000 17 5,000 19 13,000
                             z =                                   2,000 .
                                                151

                 Example
          A company has two productions departments, P  and P , and three service departments, S , S
                                                 1     2                           1  2
          and S . The direct cost allocated to each of the departments and the percentage of total cost of
               3
          each service department apportioned to various departments are given below:
             Deptt.    Direct Cost (Rs.)         Percentage Allocation of Total Cost
                                                S 1             S 2            S 3
              P 1           60,000             40               35            25

              P 2           74,000             20               40            20
              S 1           6,000               0               20            35
              S 2           8,000              15               0             20
              S 3           68,500             25               5              0





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