PROBLEM:
The Bunker Manufacturing firm has five employees and six machines and wants to assign the employees to the machines to minimize cost. A cost table showing the cost incurred by each employee on each machine follows:
Machine
Employee A B C D E F
1 $12 $7 $20 $14 $8 $10
2 10 14 13 20 9 11
3 5 3 6 9 7 10
4 9 11 7 16 9 10
5 10 6 14 8 10 12
Because of union rules regarding departmental transfers, employee 3 cannot be assigned to machine E, and employee 4 cannot be assigned to machine B. Using Excel, solve this problem, indicate the optimal assignment, and compute total minimum cost.