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To process income tax forms, the Internal Revenue Service (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 3 weeks, the following numbers of forms will arrive: week 1, 40,000; week 2, 30,000; week 3, 60,000. All employees work 40 hours per week and are paid $500 per week.
Data preparation of a form requires 15 minutes, and data entry of a form requires 10 minutes. Each week an employee is assigned to either data entry or data preparation. The IRS must complete processing all forms by the end of week 5 and wants to minimize the cost of accomplishing this goal. Assume all employees are capable of performing data preparation or data entry, but must be assigned to one task for an entire week at a time.
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