Independent University Bangladesh (IUB)

School of Business
BUS202: Business Mathematics
Mid Term Syllabus Solution Manual

And

Lecture Plan (10 Lecture)

Course Instructor: Dr. Mohammad Osman Gani

Professor
Department of Mathematics
Jahangirnagar University
Savar, Dhaka-1342.
E-mail: osmanganijusbe@iub.edu.bd
Mobile: 01712280992(in case of emergency)

Solved by Dr. Mohammad Osman Gani, Professor, Dept. of Mathematics, Jahangirnagar University 1
 BUS 202: Business Mathematics
Problem Sheet for Midterm

Linear Equations and Functions (Chapter-01)

• Page 30 : Example
• Page 33 : Example
• Page 34: Exercise Problem
• Page 37 : 32, 33
• Page 42: Example
• Page 45: Exercise problem
• Page 47: 1
• Page 48: 20,22,23
• Page 53: example problem
• Page 54: exercise problem
• Page 64: 13,14,15,16
• Page 68: 30,31

Systems of Linear Equations (Chapter-02)

• Page 75 : Example problem

• Page 76 : Example problem
• Page 82: example Problems (02)
• Page 90 : Example problem
• Page 92 : 1,2,5,10

Matrix and Determinants (Chapter-03)

• Cramer’s Rule

Solved by Dr. Mohammad Osman Gani, Professor, Dept. of Mathematics, Jahangirnagar University 2
Chapter 01
Linear Equations and Functions

Brief Review
Natural Number: The set of all natural numbers is denoted by N and is defined by
N = {1, 2, 3, !! , + ¥}.
Integers: The set of integers consists of natural numbers (or positive integers), zero and the
negative integers. The set of all integers is denoted by Z and is defined by
Z = {-¥ !!,-2,-1,0,1,2,!! + ¥}
= {o, ± 1, ± 2, ± 3, ± 4, !!,±¥ }.

Rational Number: A number which can be expressed as a fraction of integers (assuming that the
5 -9
denominator is never zero) is called a rational number. For examples: , , 2, -2, 1.5, 1.52, 1.523,
2 2
0.3333……., 1.525252…….., 4 , 1.532532532….., etc.
Irrational Number: A number which can not be expressed as a fraction of two integers, is called an
irrational number. For examples: 2 , 3 , 5 , 3 7 , p , e, 1.01001000100001……..,
2.003000300003……., etc.

Real Number: The set of all rational and irrational numbers is called the set of all real numbers. It is
denoted by R. Therefore R = Q È Q¢ .

Complex Number: The set of all complex numbers is denoted by C and is defined by

C = {a + ib : a, b Î R and i 2 = -1}, where a is called real part of complex number and b is called
imaginary part of complex number and 𝑖 is the imaginary unit.

For examples: 2 + 𝑖3, 2 − 𝑖3, 𝑖3, 2, 4 + 𝑖6 etc.

Imaginary Number: Square root of any negative numbers is called imaginary number.

In other words, any number of the form: i b , where b Î R and i 2 = -1 is called an imaginary
number. For Examples: 2𝑖, - 2 , - 5 , - 3 etc.

Solved by Dr. Mohammad Osman Gani, Professor, Dept. of Mathematics, Jahangirnagar University 3
Absolute value of a Number: The absolute value of a real number "a" is denoted by a and is defined

by the following way (i) If "a" is positive or zero than a = a (ii) If "a" negative, then a = -a. For
example, 5 = 5, - 6 = -(-6) = 6.

Prime Number: An integer greater than 1 is prime if its factors only 1 and itself. The first
few primes are: 2, 3, 5, 7,11,13,17,19, 23, 29, 31, 37, 41, 43, 47, 53, ...........
Even Number: An Integer or whole number, which is divisible by 2 is called an even number and
generally it can be expressed in the form of 2n .

Odd Number: An integer or whole number is said to be odd number if it is not divisible by 2 and it can
be expressed in the form of (2n + 1).
Composite Number: An integer greater than 1 is composite if it’s factors not only 1 and itself. For
examples: 4, 6, 8, 9, 10, 12, 14, 15, 16, 18, 20, ………………….

Linear equation (or first degree equation)

§ An equation of the form

𝑎𝑥 + 𝑏 = 𝑐,
is called a linear equation in one variable 𝑥, where 𝑎, 𝑏, 𝑐 are real
constants.

§ An equation of the form

𝑎𝑥 + 𝑏𝑦 = 𝑐,
is called a linear equation in two variables 𝑥 and 𝑦, where 𝑎, 𝑏, 𝑐 are
real constants.

§ An equation of the form

𝑦 = 𝑚𝑥 + 𝑐,
is called a linear equation in two variables 𝑥 and 𝑦, where 𝑚 and 𝑐 are
real constants. The graph of any linear equation will be a straight line.

Solved by Dr. Mohammad Osman Gani, Professor, Dept. of Mathematics, Jahangirnagar University 4
 § The graph of the linear equation 𝑦 = 𝑚𝑥 + 𝑐, will be a straight
line.

§ The equation of the form

𝑦 = 𝑚𝑥 + 𝑐,
is called the general form of an equation of a straight line. Here, the
coefficient of x, i.e., 𝑚 represents slope or gradient of the line and the
constant term, i.e., 𝑐 represents y-intercept of the line.
For examples:
(i) In the line 𝑦 = 3𝑥 + 8, the slope is 3 and 𝑦-intercept is 8.
(ii) In the line 𝑦 = −3𝑥 − 8, the slope is -3 and 𝑦-intercept is -8.
(iii) In the line 3𝑥 + 5𝑦 = 15, the slope is -3/5 and 𝑦-intercept
!
is 3, since it implies 𝑦 = − 𝑥 + 3.
"

Linear function
A linear equation of the form
𝑦 = 𝑚𝑥 + 𝑐,
is called a linear function of 𝑦 in terms of 𝑥, if for any single value
of 𝑥 there is a single value of 𝑦. Here, the value of 𝑦 depends on the
value of 𝑥. Therefore, 𝑥 is called an independent variable and 𝑦 is
called a dependent variable. And we say 𝑦 is a function of 𝑥 and we
write 𝑦 = 𝑓(𝑥).
Note that if (𝑥# , 𝑦# ) and (𝑥$ , 𝑦$ ) are two points on a line, then
%&'( +! ,+"
slope, 𝑚 = = .
%)* -! ,-"

Two important Formulae to get equation of a line:

§ An equation of a straight-line having slope 𝑚 and passes
through the point (𝑥# , 𝑦# ) is
𝑦 − 𝑦# = 𝑚(𝑥 − 𝑥# ).

Solved by Dr. Mohammad Osman Gani, Professor, Dept. of Mathematics, Jahangirnagar University 5
 § An equation of a straight line passes through two points
(𝑥# , 𝑦# ) and (𝑥$ , 𝑦$ ) is
-,-" +,+"
= .
-" ,-! +" ,+!
Parallel Straight lines:
Two straight lines are said to be parallel if their slopes are equal.
For examples:
(i) Two straight lines 𝑦 = 𝑚# 𝑥 + 𝑐 and 𝑦 = 𝑚$ 𝑥 + 𝑐
are parallel if 𝑚# = 𝑚$ .
(ii) The lines 𝑦 = 5𝑥 + 7 and 𝑦 = 5𝑥 + 12 are parallel.

Perpendicular Straight lines:

Two straight lines are said to be perpendicular if the product of
their slopes is equal to -1.
For examples:
(i) Two straight lines 𝑦 = 𝑚# 𝑥 + 𝑐 and 𝑦 = 𝑚$ 𝑥 + 𝑐
are perpendicular if 𝑚# × 𝑚$ = −1.
#
(ii) The lines 𝑦 = 5𝑥 + 7 and 𝑦 = − 𝑥 +
"
12 are perpendicular.
#
(iii) The lines 𝑦 = − 𝑥 + 6 and 𝑦 = 3𝑥 +
!
8 are perpendicular.

Intercepts (x-intercept and y-intercept) of a straight line:

To get x-intercept of a given line, put 𝑦 = 0.
To get y-intercept of a given line, put 𝑥 = 0.
For examples:
(i) To get y-intercept of the line 𝑦 = 3𝑥 + 8, we put 𝑥 = 0 in the
equation and we get 𝑦 = 8, which is 𝑦-intercept.

Solved by Dr. Mohammad Osman Gani, Professor, Dept. of Mathematics, Jahangirnagar University 6
 To get x-intercept of the line 𝑦 = 3𝑥 + 8, we put 𝑦 = 0 in the
equation and we get 𝑥 = −8/3, which is 𝑥-intercept.

(ii) To get y-intercept of the line 3𝑥 + 5𝑦 = 15, we put 𝑥 = 0 in

the equation and we get 𝑦 = 3, which is 𝑦-intercept.

To get x-intercept of the line 3𝑥 + 5𝑦 = 15, we put 𝑦 = 0 in the

equation and we get 𝑥 = 5, which is 𝑥-intercept.

Page#47 (Problem Set 1-3)

Problem-01: (a) Find the equation of the line through (2, 7)

parallel to the line 𝒚 = 𝟏. 𝟓𝒙 − 𝟑. 𝟓.
(b) Find the equation of the line through (-2, -6) perpendicular to
𝟏
the line 𝒚 = J K 𝒙 + 𝟒/𝟑.
𝟑

Solution: (a) The given line, 𝑦 = 1.5𝑥 − 3.5 has slope 𝑚 = 1.5.
The required line has equal slope to the given line, since it is parallel
to the given line.
Therefore, the required line, having slope 1.5 and passes through (2,
7), is as follows: 𝑦 − 𝑦# = 𝑚(𝑥 − 𝑥# )

⟹ 𝑦 − 7 = 1.5(𝑥 − 2)
⟹ 𝑦 = 1.5𝑥 − 3 + 7
⟹ 𝑦 = 1.5𝑥 + 4. (Ans.)
#
(b) The given line, 𝑦 = J K 𝑥 + 4/3 has slope 𝑚 = 1/3.
!

The required line has slope -3, since it is perpendicular to the given
line.

Solved by Dr. Mohammad Osman Gani, Professor, Dept. of Mathematics, Jahangirnagar University 7
Therefore, the required line, having slope -3 and passes through (-2, -
6), is as follows: 𝑦 − 𝑦# = 𝑚(𝑥 − 𝑥# )

⟹ 𝑦 − (−6) = −3{𝑥 − (−2)}

⟹ 𝑦 + 6 = −3𝑥 − 6
⟹ 𝑦 = −3𝑥 − 12. (Ans.)

COST EQUATION
The equation of a straight line 𝑦 = 𝑚𝑥 + 𝑐 is known as cost equation
or cost function, where y = total cost, 𝑚𝑥 = variable cost, 𝑐 = fixed
cost, 𝑚 = marginal cost or variable cost per unit, and 𝑥 = number of
units. Therefore, we have a relationship between TC, VC and FC,
That is: total cost = variable cost + fixed cost.

APPLICATIONS OF COST EQUATIONS

Page#17 (Exercise Problem)
Problem: Taxi fare from an airport to a nearby town is $𝟎. 𝟖 per
mile driven, plus $𝟐 for tolls. Let 𝒚 represent the fare and 𝒙 the
miles driven on one trip. Write the equation for 𝒚 in terms of 𝒙.
Find the fare when the distance driven is 17miles.
Solution: The required cost equation is: 𝑦 = 𝑚𝑥 + 𝑐,

⟹ 𝑦 = 0.8𝑥 + 2.
If the distance driven is 17 miles then, the fare is:
∴ 𝑦(17) = (0.8 × 17) + 2 = $15.6. (Ans)

Solved by Dr. Mohammad Osman Gani, Professor, Dept. of Mathematics, Jahangirnagar University 8
Page#30 (Example Problem)
Problem: It costs $𝟐𝟓𝟎𝟎 to set up the presses and machinery
needed to print and bind a paperback book. After setup, its costs
$𝟐 per book printed and bound. Let 𝒙 represent the number of
books made and 𝒚 the total cost making this number of books. a)
Write the equation for 𝒚 in terms of 𝒙. b) State the slope of the
line, and interpret this number. c) State the 𝒚-intercept of the
line, and interpret this number.
Solution: (a) The required cost equation for 𝑦 in terms of 𝑥 is:
𝑦 = 𝑚𝑥 + 𝑐,
∴ 𝑦 = 2𝑥 + 2500. (Ans)
(b) The slope of a straight (𝑚) line is the ratio between the vertical
change (rise) and the horizontal change (run) of any two points on the
line. If (𝑥# , 𝑦# ) and (𝑥$ , 𝑦$ ) are two points on a line, then
%&'( +! ,+"
slope, 𝑚 = = .
%)* -! ,-"

In the case of business problem, the slope of a cost function indicates

the extra cost when an additional copy is made. The slope of a cost
function also known as marginal cost or variable cost per unit. The
slope of the above cost function is 2.
[Do not confuse with the average cost and marginal cost. For
example, if 𝑥 = 100 books are made, then, 𝑦(100) = (2 × 100) +
$011
2500 = $2700, average cost per copy is: = $27.]
#11

Solved by Dr. Mohammad Osman Gani, Professor, Dept. of Mathematics, Jahangirnagar University 9
(c) According to the cost equation 𝑦 = 2𝑥 + 2500, the 𝑦-intercept is
$2500, that indicates the total cost when no books are made. i.e.,
𝑦(0) = 2(0) + 2500 = $2500.
The 𝑦-intercept of a cost function is also called fixed cost (cost of
making no units).
Page#33 (Example Problem)
Problem: The total cost, y of producing x units is a linear
function. Records show that on one occasion 100 units were made
at a total cost $200, and on another occasion, 150 units were made
a total cost of $275. Write the linear equation for total cost in
terms of the number of units produced. What is the total cost if
250 units are made?

Solution: Here, 𝑦 represents the total cost and 𝑥 represents the

number of units produced. So, we have two points
(100, 200) and (150, 275)
We know that, an equation of a straight line passing through two
-,-" +,+"
points (𝑥# , 𝑦# ) and (𝑥$ , 𝑦$ ) is = .
-" ,-! +" ,+!

-,#11 +,$11
Therefore, we have, =
#11,#"1 $11,$0"
-,#11 +,$11 -,#11 +,$11
⟹ = ⟹ =
,"1 ,0" "1 0"
-,#11 "1 $
⟹ = = ⟹ 2𝑦 − 400 = 3𝑥 − 300
+,$11 0" !

!
⟹ 2𝑦 = 3𝑥 + 100 ⟹ 𝑦 = 𝑥 + 50.
$
!
So, the required cost equation is: 𝑦 = 𝑥 + 50
$

Solved by Dr. Mohammad Osman Gani, Professor, Dept. of Mathematics, Jahangirnagar University 10
 Second part:
The total cost of making 250 units is:
!
𝑦(250) = (250) + 50 = $425 (Ans)
$

Page # 34 (Exercise Problem)

Problem: A publisher asks a printer for quotations on the cost of
printing 1,000 and 2,000 copies of book. The printer quotes $4,500
for 1,000 copies and $7,500 for 2,000 copies. Assume that cost, 𝒚 is
linearly related to 𝒙, the number of books printed. a) Write the
coordinates of given points. b) Write the equation of the line. c)
What is the cost of printing 2,500 copies?
Solution: (a) The information given consists two points whose
coordinates (𝑥, 𝑦) are in the order (units made, total cost). These are,
(1000, 4500) and (2000, 7500). (Ans.)
+! ,+" 0"11,3"11 !111
(b) The slope of the line is then, 𝑚 = = = =3
-! ,-" $111,#111 #111

Now, picking one point, say (1000, 4500), and substituting in the
point-slope form of an equation of a line, 𝑦 − 𝑦# = 𝑚(𝑥 − 𝑥# ), we
get,
𝑦 − 4500 = 3(𝑥 − 1000) ⟹ 𝑦 = 3𝑥 + 1500. (Ans.)
(c) The cost of printing 2500 copies is then, 𝑦 = 3(2500) + 1500
⟹ 𝑦 = $9000. (Ans.)
Page # 37 (Problem Set 1-2)
Problem-32: As sales (x) changes from 100 units to 400 units, selling
expense (𝒚) changes from $75 to $150. Assume that the given data
establish the relationship between sales and selling expense as the

Solved by Dr. Mohammad Osman Gani, Professor, Dept. of Mathematics, Jahangirnagar University 11
two change, and assume that the relationship is linear. Find the
equation of the relationship.

Solution: Let, sales (𝑥) changes from 𝑥# = 100 to 𝑥$ = 400.

Selling expense (𝑦) changes from 𝑦# = 75 to 𝑦$ = 150.
So, we have two points: (𝑥# , 𝑦# ) = (100, 75) and (𝑥$ , 𝑦$ ) = (400, 150).
+! ,+" #"1,0" 0"
Thus, slope, 𝑚 = = = = 0.25
-! ,-" 311,#11 !11

Therefore, the required linear relationship between sales and selling

expense is of the following form:
𝑦 − 𝑦# = 𝑚(𝑥 − 𝑥# ) ⟹ 𝑦 − 75 = 0.25(𝑥 − 100)
⟹ 𝑦 = 0.25𝑥 − 25 + 75 ⟹ 𝑦 = 0.25𝑥 + 50 (Ans.)
Page #37 (Problem Set 1-2)
Problem-33: As the number of units manufactured increases from
100 to 200, manufacturing cost (total) increases from $350 to
$ 650. Assume that the given data establish the relationship
between cost (𝒚) and number of units made (𝒙) and assume that
the relationship is linear. Find the equation of the relationship.

Solution: Here, 𝑦 represents total manufacturing cost and 𝑥 represents

number of units made. Therefore, we have two points (𝑥# ,𝑦# ) = (100,
350) and (𝑥$ ,𝑦$ ) = (200, 650).
+! ,+" 4"1,!"1 !11
So, slope, 𝑚 = = = = 3.
-! ,-" $11,#11 #11

Thus, the required linear equation of the relationship is:

𝑦 − 𝑦# = 𝑚(𝑥 − 𝑥# ) ⟹ 𝑦 − 350 = 3(𝑥 − 100)
⟹ 𝑦 = 3𝑥 + 50. (Ans.)

Solved by Dr. Mohammad Osman Gani, Professor, Dept. of Mathematics, Jahangirnagar University 12
Page #37 (Problem Set 1-2)
Problem-35(a): If taxi fare (𝒚) is 50 cents plus 20 cents per
quarter mile, write the equation relating fare to number of miles
traveled, 𝒎.

Solution: We know the cost equation for 𝑦 in terms of 𝑥 is:

𝑦 = 𝑚𝑥 + 𝑐.
Here, fixed cost, 𝑐 = 50 cents = 0.5 dollar (since 1 dollar=100 cents)
Variable cost, 𝑚 = 20 cents per quarter mile
= 80 cents per mile = 0.80 dollar per mile.
Therefore, the cost equation for 𝑦 in terms of 𝑥 is: 𝑦 = 0.8𝑥 + 0.5.
However, according to the question, the cost equation for 𝑦 relating
fare to number of miles traveled, 𝑚 is: 𝑦 = 0.8𝑚 + 0.5. (Ans.)

BREAK-EVEN ANALYSIS
Page#53(Example Problem)
Problem: A manufacture of compact discs (CDs) has a fixed cost
of $10,000 and variable cost of $7 per CD made. Selling price is
$12 per CD. (a) Find the revenue, cost, and profit functions. (b)
What is the profit if 2,800 CDs are made and sold? (c) What is the
profit if 1,000 CDs are made and sold? (d) At what number of
CDs made and sold will the manufacturer break even? (e) At
what sales volume (revenue) will break-even occur?
Solution: Let us denote the number of CDs (number of quantity)
made and sold by 𝑥. Then, we have
revenue = price × quantity

Solved by Dr. Mohammad Osman Gani, Professor, Dept. of Mathematics, Jahangirnagar University 13
 ⟹ 𝑅(𝑥) = 12𝑥 , which is the required revenue
function.
We know, total cost = variable cost + fixed cost

⟹ 𝑦(𝑥 ) = 7𝑥 + 10000 , which is the required cost

function.
Again, we know that,
profit = revenue − cost
⟹ 𝑃(𝑥) = 𝑅(𝑥) − 𝑦(𝑥)
⟹ 𝑃(𝑥) = 12𝑥 − 7𝑥 − 10000

⟹ 𝑃(𝑥) = 5𝑥 − 10000 , which is the required profit

function.
(b) If 2800 CDs are made and sold, then the profit is
𝑃(2800) = 5(2800) − 10000 = $4000.
(c) If 1000 CDs are made and sold, then the profit is
𝑃(1000) = 5(1000) − 10000 = −$5000, which
indicates a loss of $5000.
(d) At break-even, profit will be 0 (zero). Thus
𝑃(𝑥) = 0
⟹ 5𝑥 − 10000 = 0
⟹ 𝑥 = 2000 CDs.
(e) Finally, the break-even dollar volume of sales (revenue) is
𝑅(2000) = 12(2000) = $24000.

Solved by Dr. Mohammad Osman Gani, Professor, Dept. of Mathematics, Jahangirnagar University 14
Page#54(Exercise Problem)
Problem: A manufacturer of cassette tapes has fixed cost of
$60,000 and a variable cost of $6 per cassette produced. Selling
price is $9 per cassette. (a) Find the revenue, cost and profit
functions. (b) What is the profit if 25,000 cassettes are made and
sold? (c) What is the profit if 18,000 cassettes are made and sold?
(d) At what number of cassettes made and sold will the
manufacturer break-even? (e) What is the break-even dollar
volume of sales (revenue)?
Solution: Let us denote the number of cassettes (number of quantity)
made and sold by 𝑥. Then, we have
revenue = price × quantity
⟹ 𝑅(𝑥 ) = 9𝑥 , which is the required revenue
function.

We know, total cost = variable cost + fixed cost

⟹ 𝑦(𝑥 ) = 6𝑥 + 60,000 , which is the required cost
function.
Again, we know that,
profit = revenue − cost
⟹ 𝑃(𝑥) = 𝑅(𝑥) − 𝑦(𝑥)
⟹ 𝑃(𝑥) = 9𝑥 − 6𝑥 − 60,000
⟹ 𝑃(𝑥) = 3𝑥 − 60,000 , which is the required profit
function.

(b) If 25000 cassettes are made and sold, then the profit is
𝑃(25000) = 3(25000) − 60,000 = $15,000.

(c) If 18000 cassettes are made and sold, then the profit is
𝑃(18000) = 3(18000) − 60,000 = −$6000, which

Solved by Dr. Mohammad Osman Gani, Professor, Dept. of Mathematics, Jahangirnagar University 15
 indicates a loss of $6000.

(d) At break-even, profit will be 0 (zero). Thus

𝑃(𝑥) = 0
⟹ 3𝑥 − 60000 = 0. ⟹ 𝑥 = 20,000 cassettes.

(e) Finally, the break-even dollar volume of sales (revenue) is

𝑅(20,000) = 9(20,000) = $180,000. (Ans.)
Page#64 (Problem Set 1-5)
Problem-13: A manufacturer has a fixed cost of $60,000 and a
variable cost of $2 per unit made and sold. Selling price is $5 per
unit.
a) Find the revenue, cost and profit functions using 𝒒 for
number of units.
b) Compute profit if 25,000 units are made and sold.
c) Compute profit if 10,000 units are made and sold.
d) Find the break-even quantity.
e) Find the break-even dollar volume of sales (revenue).
f) Construct the break-even chart. Label the cost and revenue
lines, the fixed cost line, and the break-even point.

Solution: Given that, fixed cost (𝑐) = $60,000

Variable cost per unit (𝑚) = $2

Selling price (𝑝) per unit = $5
(a) We know, revenue = price × quantity
⇒ 𝑅(𝑞) = 𝑝𝑞
∴ 𝑅(𝑞) = 5𝑞 , which is the required revenue function.

Solved by Dr. Mohammad Osman Gani, Professor, Dept. of Mathematics, Jahangirnagar University 16
We know, total cost = variable cost + fixed cost
⇒ 𝑦(𝑞) = 𝑚𝑞 + 𝑐
⟹ 𝑦(𝑞) = 2𝑞 + 60,000 , which is the required cost
function.

Again, we know that,

profit = revenue − cost
⟹ 𝑃(𝑞 ) = 𝑅 (𝑞) − 𝑦(𝑞)
⟹ 𝑃(𝑞 ) = 5𝑞 − 2𝑞 − 60,000
⟹ 𝑃(𝑞) = 3𝑞 − 60,000 , which is the required profit
function.

(b) Computing profit if 25,000 units are made and sold,

⇒ 𝑃(25,000) = 3(25000) − 60,000

⇒ 𝑃(25,000) = 75,000 − 60,000
⇒ 𝑃(25,000) = $15,000
∴ The profit is $15,000 if 25,000 units are made and sold.
(c) Computing profit if 10,000 units are made and sold,

⇒ 𝑃(10,000) = 3(10,000) − 60,000

⇒ 𝑃(10,000) = 30,000 − 60,000
⇒ 𝑃(10,000) = −$30,000;
This result indicates a loss of $30,000 if 10,000 units are made and
sold.
(d) Finding the break-even quantity,
At break-even, Profit = 0,
41,111
⇒ 3𝑞 − 60,000 = 0 ⇒ 3𝑞 = 60,000 ⇒ 𝑞 =
!

Solved by Dr. Mohammad Osman Gani, Professor, Dept. of Mathematics, Jahangirnagar University 17
 ∴ 𝑞 = 20,000.
∴ The break-even quantity is 20,000 units.
(e) Finding the break-even dollar volume of sales (revenue),
At break-even, Revenue = 5𝑞
⇒ 𝑅(20,000) = 5(20,000)
⇒ 𝑅(20,000) = 1,00,000
∴The break-even dollar volume of sales (revenue) is $100,000.
(f) Break-even chart,
5𝑞
=
𝑅
𝑛 𝑢𝑒
Revenue & Cost 𝑣𝑒 00
𝑅𝑒 60,0
𝑞 +
) =2
𝑦( 𝑞
𝑠𝑡
𝐶𝑜
𝑓𝑖𝑡
𝑟𝑜
) ↑𝑃
0 00
00
,1
0 00
(2 0
t
100000 oin
np
-eve
k
ea
Br

60000 𝑠 Fixed Cost

𝑜𝑠
↓𝐿

0 No. of units
20000

Page#64 (Problem Set 1-5)

Problem-14: A manufacturer has a fixed cost of $120,000 and a
variable cost of $20 per unit made and sold. Selling price is $50
per unit.
a) Find the revenue, cost and profit functions using q for
number of units.
b) Compute profit if 10,000 units are made and sold.

Solved by Dr. Mohammad Osman Gani, Professor, Dept. of Mathematics, Jahangirnagar University 18
 c) Compute profit if 1,000 units are made and sold.
d) Find the break-even quantity.
e) Find the break-even dollar volume of sales (revenue).
f) Construct the break-even chart. Label the cost and revenue
lines, the fixed cost line, and the break-even point.
Solution: Given that, Fixed cost (𝑐) = $1,20,000
Variable cost per unit (𝑚) = $20
Selling price (𝑝) = $50
(a) Finding Revenue Function,

⇒ Revenue = price × quantity

⇒ 𝑅(𝑞) = 𝑝𝑞
∴ 𝑅(𝑞) = 50𝑞 , which is the required revenue function.

Finding Cost function,

⇒ Total cost = Variable cost + fixed cost
⇒ 𝑦(𝑞) = 𝑚𝑞 + 𝑐
∴ 𝑦(𝑞) = 20𝑞 + 1,20,000 , which is the required cost
function.
Finding Profit Function,
⇒ Profit = Revenue − Cost
⇒ 𝑃(𝑞 ) = 50𝑞 − (20𝑞 + 1,20,000)

∴ 𝑃(𝑞) = 30𝑞 − 1,20,000 , which is the required profit

function.
(b) Computing profit if 10,000 units are made and sold,
⇒ 𝑃(10,000) = 30(10,000) − 1,20,000

Solved by Dr. Mohammad Osman Gani, Professor, Dept. of Mathematics, Jahangirnagar University 19
 ⇒ 𝑃(10,000) = 3,00,000 − 1,20,000
⇒ 𝑃(10,000) = $1,80,000
∴ The profit is $1,80,000 if 10,000 units are made and sold.
(c) Computing profit if 1,000 units are made and sold,
⇒ 𝑃(1,000) = 30(1,000) − 1,20,000
⇒ 𝑃(1,000) = 30,000 − 1,20,000
⇒ 𝑃(1,000) = −90,000
∴ The minus sign indicates a loss of $90,000 if 1,000 units are made
and sold.
(d) Finding the break-even quantity,
At break-even, Profit = 0,
⇒ 30𝑞 − 1,20,000 = 0 ⇒ 30𝑞 = 1,20,000
#,$1,111
⇒𝑞= ∴ 𝑞 = 4,000
!1

∴ The break-even quantity is 4,000 units.

(e) Finding the break-even dollar volume of sales,

At break-even, Revenue = 50𝑞 ⇒ 𝑅(4,000) = 50(4,000)
⇒ 𝑅(4,000) = 2,00,000
∴The revenue at the break-even point is $2,00,000

Solved by Dr. Mohammad Osman Gani, Professor, Dept. of Mathematics, Jahangirnagar University 20
(f) Break-even chart,

𝑞
50
=
𝑅 00
𝑢𝑒 20,0
Revenue & Cost 𝑣 𝑒𝑛 +1
,
𝑅𝑒 20
𝑞
)=
𝑦( 𝑞
𝑠𝑡
𝐶𝑜

𝑓𝑖𝑡
𝑟𝑜
↑𝑃
0)
0 00
, 20
00
(40
t
2,00,000 oin
np
ve
k-e
ea
Br

𝑜𝑠
𝑠 Fixed Cost
↓𝐿
1,20,000

0 No. of units
4,000

Page#64 (Problem Set 1-5)

Problem-15: A company has a linear total cost function and has
determined that over the next three months it can produce 1,000
units at a total cost of $3,00,000. This same manufacturer can
produce 2,000 units at a total cost of $4,00,000. The units sell for
$180 each.
a) Determine the revenue, cost and profit functions using q for
number of units.
b) What is the fixed cost?
c) What is the marginal cost?
d) Find the break-even quantity.
e) Find the break-even dollar volume of sales (revenue).

Solved by Dr. Mohammad Osman Gani, Professor, Dept. of Mathematics, Jahangirnagar University 21
Solution: Let, 𝑦 represents total cost and 𝑞 represents number of
units. So, according to the question we have, 𝑞# = 1000, 𝑞$ = 2000,
𝑦# = 300,000 and 𝑦$ = 400,000. Selling price per unit is, 𝑝 = $180.
(a) Finding Revenue Function,
Revenue = selling price per unit × number of quantity
⇒ 𝑅(𝑞) = 𝑝𝑞 ∴ 𝑅(𝑞) = 180𝑞 , which is the required revenue
function.
Finding Cost function, To get the required linear cost function, we use
the following formula,
6,6# +,+#
⇒ =
6#,6$ +#,+$

6,#111 +,!,11,111
⇒ =
#111,$111 !,11,111,3,11,111

6,#111 +,!,11,111
⇒ =
,#111 ,#,11,111

6,#111 +,!,11,111
⇒ =
# #11

⇒ 𝑦 − 3,00,000 = 100(𝑞 − 1,000)

⇒ 𝑦 − 3,00,000 = 100𝑞 − 1,00,000
⇒ 𝑦 = 100𝑞 − 1,00,000 + 3,00,000

∴ 𝑦 = 100𝑞 + 2,00,000 , which is the required cost function.

Determination of profit function,

Profit = Revenue − Cost
⇒ 𝑃(𝑞 ) = 𝑅(𝑞) − 𝐶(𝑞)
⇒ 𝑃(𝑞 ) = 180𝑞 − (100𝑞 + 2,00,000)
⇒ 𝑃(𝑞 ) = 180𝑞 − 100𝑞 − 2,00,000

Solved by Dr. Mohammad Osman Gani, Professor, Dept. of Mathematics, Jahangirnagar University 22
 ∴ 𝑃(𝑞) = 80𝑞 − 2,00,000 , which is the required profit
function.
(b) From the cost function, the fixed cost is $2,00,000
(c) From the cost function, the marginal cost is $100
(d) Finding the break-even quantity:
At break-even, Profit = 0,
⇒ 80𝑞 − 2,00,000 = 0 ⇒ 80𝑞 = 2,00,000
$,11,111
⇒𝑞= ∴ 𝑞 = 2,500
71

∴ The break-even quantity is 2,500 units.

(e) Finding the break-even dollar volume of sales, i.e., the revenue at
break-even: At break-even, Revenue = 180𝑞=180(25000)=$450,000.

∴The break-even dollar volume of sales revenue is $4,50,000.

Page#64 (Problem Set 1-5)
Problem-16: A company has a linear total cost function and has
determined that over the next three months it can produce 10,000
units at a total cost of $5,50,000. This same manufacturer can
produce 20,000 units at a total cost of $6,00,000. The selling price
per unit is $5.50.
a) Determine the revenue, cost and profit functions using 𝒒 for
number of units.
b) What is the fixed cost?
c) What is the marginal cost?
d) Find the break-even quantity.
e) What is the break-even dollar volume of sales?
f) Construct the break-even chart. Label the cost and revenue
lines, the fixed cost line and the break-even point.

Solved by Dr. Mohammad Osman Gani, Professor, Dept. of Mathematics, Jahangirnagar University 23
 g) What would be the company’s cost if it decided to shut down
operations for the next three months?
h) If, because of strike, the most the company can produce is
100,000 units should it shut down? Why or why not?
Solution: Let, 𝑦 represents total cost and 𝑞 represents number of
units. So, according to the question we have, 𝑞# = 10,000 , 𝑞$ =
20,000, 𝑦# = 5,50,000 and 𝑦$ = 600,000. Selling price per unit is,
𝑝 = $5.50.
(a) Finding Revenue Function,
Revenue = selling price per unit × number of quantity
⇒ 𝑅 = 𝑝𝑞
∴ 𝑅(𝑞) = 5.50𝑞
Finding Cost function:
To get the required linear cost function, we use the following
formula as we have two points,
6,6# +,+#
⇒ =
6#,6$ +#,+$

6,#1,111 +,","1,111
⇒ =
#1,111,$1,111 ","1,111,4,11,111

6,#1,111 +,","1,111
⇒ =
,#1,111 ,"1,111

6,#1,111 +,","1,111
⇒ =
# "

⇒ 𝑦 − 5,50,000 = 5(𝑞 − 10,000)

⇒ 𝑦 − 5,50,000 = 5𝑞 − 50,000
⇒ 𝑦 = 5𝑞 − 50,000 + 5,50,000
∴ 𝑦 = 5𝑞 + 5,00,000 , which is the required cost function.

Solved by Dr. Mohammad Osman Gani, Professor, Dept. of Mathematics, Jahangirnagar University 24
Finding Profit Function,
Profit = Revenue − Cost
⇒ 𝑃(𝑞 ) = 𝑅(𝑞) − 𝐶(𝑞)
⇒ 𝑃(𝑞 ) = 5.50𝑞 − (5𝑞 + 5,00,000)
⇒ 𝑃(𝑞 ) = 5.50𝑞 − 5𝑞 − 5,00,000
∴ 𝑃(𝑞) = 0.50𝑞 − 5,00,000 , which is the required profit
function.
(b) From the cost function, the fixed cost is $5,00,000
(c) The marginal cost is $5
(d) Finding the break-even quantity,
At break-even,
Profit = 0,
⇒ 0.50𝑞 − 5,00,000 = 0
⇒ 0.50𝑞 = 5,00,000
",11,111
⇒𝑞=
1."1
∴ 𝑞 = 10,00,000
∴ The break-even quantity is 10,00,000 units.
(e) Finding the revenue at break-even,

At break-even,
Revenue = 5.50𝑞
⇒ 𝑅(10,00,000) = 5.50𝑋10,00,000
⇒ 𝑅(10,00,000) = $55,00,000
∴The break-even revenue is $55,00,000.
(f) Try yourself.

Solved by Dr. Mohammad Osman Gani, Professor, Dept. of Mathematics, Jahangirnagar University 25
(g) The cost with no operation is = Fixed cost = $500,000.
(h) At 𝑞 = 100000, Profit, 𝑃(𝑞) = −$450,000.
Which indicates a loss of $450,000. So, the company should
not shut down it’s operation because this loss is less than the
fixed cost $500000. (or, because loss with no operation is
$500,000).
Page#68 (1.19 Review Problems)
Problem-30: A manufacturer has a fixed cost of $40,000 and a
variable cost of $1.60 per unit made and sold. Selling price is $2
per unit. (a) Find the revenue, cost and profit functions using 𝒒
for number of unit. (b) Compute the profit if 150,000 units are
made and sold. (c) Compute the profit if 80,000 units are made
and sold. (d) Find the break-even quantity. (e) Find the break-
even dollar volume of sales. (f) Construct a breakeven chart.
Label the cost revenue and fixed cost lines and break-even point.

Solution: Let, 𝑦 represents total cost and 𝑞 represents number of

units.

Finding Revenue Function,

Revenue = selling price per unit × number of quantity
⇒ 𝑅 = 𝑝𝑞
∴ 𝑅(𝑞 ) = 2𝑞, which is the required revenue function.
Cost function, 𝑦(𝑞) = 1.6𝑞 + 40,000

Profit function: Profit = Revenue − Cost

⇒ 𝑃(𝑞) = 𝑅(𝑞) − 𝐶(𝑞)
⇒ 𝑃(𝑞) = 2𝑞 − 1.6𝑞 − 40000
⇒ 𝑃(𝑞) = 0.4𝑞 − 40000
(b) Profit = 0.4(150000) - 40,000 = $20,000

Solved by Dr. Mohammad Osman Gani, Professor, Dept. of Mathematics, Jahangirnagar University 26
(c) Profit = 0.4(80,000) - 40,000 = -$8000, which shows a loss of
$8000.

(d) At break-even, Profit = 0 implies 0.4𝑞 − 40000 = 0

31111
⟹𝑞= = 100000 units.(e) The break-even dollar volume of
1.3
sales (i.e., revenue at break-even units) , 𝑅 (100000) =
2(100000) = $200000.

(f) Try yourself.

Page#69 (1.19 Review Problems)

Problem-31: A company has a linear total cost function and has
determined that over the next three months it can produce 12,000
units at a total cost of $224,000. This same manufacturer can
produce 18,000 units at a total cost of $296,000. The selling price
per unit is $13.25. (a) Determine the revenue, cost and profit
functions using 𝒒 for number of units. (b) What is the fixed cost?
(c) What is the marginal cost? (d) What is the break-even
quantity? (e) What is the break-even dollar volume of sales? (f)
What will profit be if the company shuts down operations? (g) If,
because of a strike, the company will be able to produce only
10,000 units, should it shut down for the next three months? Why
or why not?

Solution: Try yourself.

Answer: (a) 𝑅(𝑞) = 13.25𝑞, 𝑦(𝑞) = 12𝑞 + 80,000, 𝑃(𝑞) = 1.25𝑞 − 80,000. (b) $80,000.
(c) $12. (d) 64,000 units. (e) $8,48,000. (f) Profit = -$80,000, which indicates a loss of
$80,000. (g) If the company produces 10,000 units, then Profit = -$67,500, which shows a
loss of $67,500. So, the company should not shut down it’s operation because the loss
decreases from $80,000 to $67,500.

Solved by Dr. Mohammad Osman Gani, Professor, Dept. of Mathematics, Jahangirnagar University 27
Piece-wise linear functions and its applications
Page-42 (Example problem)
Boston Gas Company charges its customers according to their usage of gas
as follows: a $6.71 customer charge, $0.7376 per “therm” for the first 160
therms, and $ 0.6800 per therm for each therm over 160 therm. (a)
Determine the cost function and draw its graph. (b) What is the charge for
using 120 therms? (c) What is the charge for using 200 therms? (d) How
many therms were used if the total charge was $355.93?

Solution: Let 𝑥 represents the number of therms used and 𝑦

represents the cost function.
Then, the first part of the cost function for the use of first 160 therms
is given by
𝑦# = 0.7376𝑥 + 6.71; 0 ≤ 𝑥 ≤ 160. ⋯ ⋯ ⋯ ⋯ ⋯ ⋯ (1)
Now, the cost of the first 160 therms is = 0.7376(160)+6.17=124.726.
The second part of the cost function for the use of more than 160
therms is given by
𝑦$ = 124.726 + 0.6800(𝑥 − 160)
⟹ 𝑦$ = 0.68𝑥 + 15.926; 𝑥 > 160. ⋯ ⋯ ⋯ ⋯ (2)
Putting equations (1) and (2) together, we get the required cost
function as follows:
0.7376𝑥 + 6.71, 0 ≤ 𝑥 ≤ 160,
(3) 𝑦=q
0.68𝑥 + 15.926, 𝑥 > 160.

(b) If the customers uses 120 therms, then the charge for using 120
therms we will get from the first piece, which is
𝑦(120) = 0.7376(120) + 6.71 = 95.222 dollar

(c) If the customers uses 200 therms, then the charge for using 200
therms we will get from the second piece, which is
𝑦(200) = 0.68(200) + 15.926 = 151.926 dollar.

Solved by Dr. Mohammad Osman Gani, Professor, Dept. of Mathematics, Jahangirnagar University 28
(d) Now if the charge is $355.93, the customer must have used more
than 160 therms. Since, the cost of the first 160 therms was
determined to be $124.726. So, from the second piece of the cost
function, we have
355.93=15.926+0.68𝑥
!"".9!,#".9$4
⟹𝑥= = 500 therms. (Ans.)
1.47

Page#45 (Exercise problem)

Boston Edison Company charges its customers according to their usage of
electricity. One rate it charges a particular class of user is as follows: a
basic monthly charge of $𝟑. 𝟑𝟓, 3.380 cents per kilowatt hour (kwh) for the
first 350 kwh and 5.634 cents per kwh for any kwh in excess of 350.
a) Determine the cost function and draw its graph.
b) What are the total and average charges for using 200 kwh?
c) What are the total and average charges for using 400 kwh?
d) How many kwh were used if the total charge is $51.80?

Solution: Let 𝑥 represents the number of kwh used and 𝑦 represents

the cost function.
Then, the first part of the cost function for the use of first 350 kwh is
given by,

𝑦# = 0.0338𝑥 + 3.35; 0 ≤ 𝑥 ≤ 350 ⋯ ⋯ ⋯ (1)

( since 3.38 cents = 0.0338 dollar)

Now, the cost of the first 350 kwh is = 0.0338(350)+3.35=$15.18.

The second part of the cost function for the use of more than 350 kwh
is given by
𝑦$ = 15.18 + 0.05634(𝑥 − 350)
⟹ 𝑦$ = 0.05634𝑥 − 4.539; 𝑥 > 350 ⋯ ⋯ ⋯ ⋯ (2)

Solved by Dr. Mohammad Osman Gani, Professor, Dept. of Mathematics, Jahangirnagar University 29
Putting equations (1) and (2) together, we get the required cost
function as follows:
0.0338𝑥 + 3.35; 0 ≤ 𝑥 ≤ 350,
(3) 𝑦=r
0.05634𝑥 − 4.539; 𝑥 > 350.

(b) If the customers uses 200 kwh, then the total charge for using 200
kwh we will get from the first piece, which is
𝑦(200) = 0.0338(200) + 3.35 = $10.11.

:;<=> ?@=%A( #1.##

Average charge= = = $0.05055.
*)BC(% ;D EF@ $11

(c) If the customers uses 400 kwh, then the total charge for using 400
kwh we will get from the second piece, which is
𝑦(400) = 0.05634(400) − 4.539 = $17.997.

:;<=> ?@=%A( #0.990

Average charge= = = $0.045.
*)BC(% ;D EF@ 311

(d) Now, if the charge is $51.80, the customer must have used more
than 200 kwh. Since, the cost of the first 200 kwh was determined to
be $10.11. So, from the second piece of the cost function, we have
51.80 = 0.05634𝑥 − 4.539
"#.71G3."!9
⟹𝑥= = 999.98 kwh. (Ans.)
1.1"4!3

Page#48 (Problem Set 1-3)

Problem-20: Colonial Gas Company charges its customers according to
their usage of gas as follows: a $6 customer charge, $1.180 per unit (100
cubic feet) for the first 20 units, and $ 0.806 per unit for each unit over 20.
(a) Determine the cost function and draw its graph. (b) What are the total

Solved by Dr. Mohammad Osman Gani, Professor, Dept. of Mathematics, Jahangirnagar University 30
and average charges for using 15 units? (c) For using 50 units? (d) How
many units were used if the total charge is $73.93?

Solution: Let 𝑥 represents the number of units used and 𝑦 represents

the cost function.
Then, the first part of the cost function for the use of first 20 units is
given by
𝑦# = 1.18𝑥 + 6; 0 ≤ 𝑥 ≤ 20. ⋯ ⋯ ⋯ ⋯ ⋯ ⋯ (1)
Now, the cost of the first 20 units is = 1.18(20) + 6 = $29.6.
The second part of the cost function for the use of more than 20 units
is given by
𝑦$ = 29.6 + 0.806(𝑥 − 20)
⟹ 𝑦$ = 0.806𝑥 + 13.48; 𝑥 > 20. ⋯ ⋯ ⋯ ⋯ (2)
Putting equations (1) and (2) together, we get the required cost
function as follows:
1.18𝑥 + 6; 0 ≤ 𝑥 ≤ 20,
(3) 𝑦=q
0.806𝑥 + 13.48; 𝑥 > 20.

(b) If the customer uses 15 units, then the total charge for using 15
units we will get from the first piece, which is
𝑦(15) = 1.18(15) + 6 = 23.70 dollar

:;<=> ?@=%A( $!.01

Average charge= = = $1.58.
*)BC(% ;D )*&<' #"

(c) If the customer uses 50 units, then the charge for using 50 units we
will get from the second piece, which is
𝑦(50) = 0.806(50) + 13.48 = 53.78 dollar.

:;<=> ?@=%A( "!.07

Average charge= = = $1.0756.
*)BC(% ;D )*&<' "1

Solved by Dr. Mohammad Osman Gani, Professor, Dept. of Mathematics, Jahangirnagar University 31
(d) Now, if the charge is $73.93, the customer must have used more
than 20 units. Since, the cost of the first 20 units was determined to be
$29.6. So, from the second piece of the cost function, we have
73.93 = 0.806𝑥 + 13.48
0!.9!,#!.37
⟹𝑥= = 75 units. (Ans.)
1.714

Page#48 (Problem Set 1-3)

Problem-21: ComElectric charges its customers according to their usage of
electricity. One rate it charges commercial user is as follows: a monthly
customer charge of $6.00, $0.05973 energy charge per kwh for the first
2,300 kwh, $0.02505 energy charge per kwh in excess of 2,300 kwh, and
$0.00048 conservation charge per kwh. (a) Determine the cost function and
draw its graph. (b) What is the total and average charge for using 2000
kwh? (c) 4000 kwh? (d) How many kwh were used if the total charge is
$254.26?

Solution: Let 𝑥 represents the number of kwh used and 𝑦 represents

the cost function.
Then, the first part of the cost function for the use of first 2300 kwh is
given by,

𝑦# = (0.05973 + 0.00048)𝑥 + 6; 0 ≤ 𝑥 ≤ 2300

(since conservation charge is $0.00048 per kwh)
𝑦# = 0.06021𝑥 + 6; 0 ≤ 𝑥 ≤ 2300

Now, the cost of the first 2300 kwh is=0.06021(2300) + 6 =

$144.483.

The second part of the cost function for the use of more than 2300
kwh is given by
𝑦$ = 144.483 + (0.02505 + 0.00048)(𝑥 − 2300)

Solved by Dr. Mohammad Osman Gani, Professor, Dept. of Mathematics, Jahangirnagar University 32
 ⟹ 𝑦$ = 0.02553𝑥 + 85.764; 𝑥 > 2300 ⋯ ⋯ ⋯ ⋯ (2)

Putting equations (1) and (2) together, we get the required cost
function as follows:
0.06021𝑥 + 6; 0 ≤ 𝑥 ≤ 2300,
𝑦=q
0.02553𝑥 + 85.764; 𝑥 > 2300.
(b) If the customer uses 2000 kwh, then the total charge for using
2000 kwh we will get from the first piece, which is
𝑦(2000) = 0.06021(2000) + 6 = $126.42.
:;<=> ?@=%A( #$4.3$
Average charge= = = $0.06321.
*)BC(% ;D EF@ $111

(c) If the customer uses 4000 kwh, then the total charge for using
4000 kwh we will get from the second piece, which is
𝑦(4000) = 0.02553(4000) + 85.764 = $187.884.

:;<=> ?@=%A( #70.773

Average charge= = = $0.046971.
*)BC(% ;D EF@ 3111

(d) Now, if the charge is $254.26, the customer must have used more
than 200 kwh. Since, the cost of the first 200 kwh was determined to
be $10.11. So, from the second piece of the cost function, we have
254.26 = 0.02553𝑥 + 85.764
$"3.$4,7".043
⟹𝑥= = 6600 kwh. (Ans.)
1.1$""!

Page#48 (Problem Set 1-3)

Problem-22: The 1990 U.S. federal tax rate for single individuals was as
follows: 15 percent on an adjusted gross income (AGI) between $0 and
$19450; $2917.50 plus 28 percent on the excess over $19,450 on an AGI
between $19,450 and $47,050; and $10,645.50 plus 33 percent on the excess
over $47,050 on an AGI between $47,050 and $97,620. (a) Determine the
tax function and draw its graph. (b) How much tax would a single

Solved by Dr. Mohammad Osman Gani, Professor, Dept. of Mathematics, Jahangirnagar University 33
individual pay on an AGI of $15,000? (c) On an AGI of $35,000? (d) On an
AGI of $85,000? (e) What was the individual’s AGI if taxes are $10,071.50?

Solution: Let 𝑥 represents the adjusted gross income (AGI) and 𝑦

represents the tax function.
Then, the first part of the tax function for the first $19450 AGI is
given by,
𝑦# = 0.15𝑥 ; 0 ≤ 𝑥 ≤ 19450 ⋯ ⋯ ⋯ (1)

#"
(since 15% = = 0.15)
#11

[The tax of the first $19450 AGI = 0.15(19450) = $2917.5; which is

given in the question]

The second part of the tax function for the more than $19450 AGI is
given by
𝑦$ = 2917.50 + 0.28(𝑥 − 19450)
⟹ 𝑦$ = 0.28𝑥 − 2528.5; 19450 < 𝑥 ≤ 47050 ⋯ ⋯ ⋯ ⋯ (2)

The third part of the tax function for the more than $47050 AGI is
given by
𝑦! = 10645.5 + 0.33(𝑥 − 47050)
⟹ 𝑦! = 0.33𝑥 − 4881; 47050 < 𝑥 ≤ 97620 ⋯ ⋯ ⋯ ⋯ (3)

Putting equations (1), (2) and (3) together, we get the required tax
function as follows:
0.15𝑥 ; 0 ≤ 𝑥 ≤ 19450,
𝑦 = u 0.28𝑥 − 2528.5; 19450 < 𝑥 ≤ 47050,
0.33𝑥 − 4881; 47050 < 𝑥 ≤ 97620.
(b) If a single individual has AGI $15000, then the total tax for AGI
$15000 we will get from the first piece of the tax function, which is

Solved by Dr. Mohammad Osman Gani, Professor, Dept. of Mathematics, Jahangirnagar University 34
 𝑦(15000) = 0.15(15000) = $2250.

(c) If a single individual has AGI $35000, then the total tax for AGI
$35000 we will get from the second piece of the tax function, which
is
𝑦(35000) = 0.28(35000) − 2528.5 = $7271.5

(d) If a single individual has AGI $85000, then the total tax for AGI
$85000 we will get from the third piece of the tax function, which is
𝑦(85000) = 0.33(85000) − 4881 = $23169.
(e) Here, given taxes are $10071.5, we have to find the corresponding
AGI, i.e. 𝑥 from the tax function. This tax lies in the second piece of
the tax function, since third piece start at tax $10645.5, we have
10071.5 = 0.28𝑥 − 2528.5
#110#."G$"$7."
⟹𝑥= = 45000.
1.$7

i.e., the corresponding AGI is $45000.

Page#48 (Problem Set 1-3)

Problem-23: The 1990 U.S. Federal tax rate for married couples was as
follows: 15 percent on an adjusted gross income (AGI) between $0 and
$32,450; $4867.50 plus 28 percent on the excess over $32,450 on an AGI
between $32,450 and $78,400; and $17,733.50 plus 33 percent on the excess
over $78,400 on an AGI between $78,400 and $162,770. (a) Determine the
tax function and draw its graph. (b) How much taxes would a married
couple pay on an AGI of $15000? (c) On an AGI of $35,000? (d) On an AGI
$85,000? (e) What was the couple’s AGI if taxes are $8,381.50?

Solution: Let 𝑥 represents the adjusted gross income (AGI) and 𝑦

represents the tax function.
Then, the first part of the tax function for the first $32,450 AGI is
given by,

Solved by Dr. Mohammad Osman Gani, Professor, Dept. of Mathematics, Jahangirnagar University 35
 𝑦# = 0.15𝑥 ; 0 ≤ 𝑥 ≤ 32450 ⋯ ⋯ ⋯ (1)

#"
(since 15% = = 0.15)
#11

[The tax of the first $32450 AGI is = 0.15(32450) = $4867.50; which

is given in the question]

The second part of the tax function for the more than $32450 AGI is
given by
𝑦$ = 4867.50 + 0.28(𝑥 − 32450)
⟹ 𝑦$ = 0.28𝑥 − 4218.5; 32450 < 𝑥 ≤ 78400 ⋯ ⋯ ⋯ ⋯ (2)

The third part of the tax function for the more than $78,400 AGI is
given by
𝑦! = 17733.5 + 0.33(𝑥 − 78400)
⟹ 𝑦! = 0.33𝑥 − 8138.5; 78,400 < 𝑥 ≤ 162,770 ⋯ ⋯ ⋯ ⋯ (3)

Putting equations (1), (2) and (3) together, we get the required tax
function as follows:
0.15𝑥 ; 0 ≤ 𝑥 ≤ 32450,
𝑦 = u 0.28𝑥 − 4218.5; 32450 < 𝑥 ≤ 78400,
0.33𝑥 − 8138.5; 78400 < 𝑥 ≤ 162770.
(b) If a married couple has AGI $15000, then the total tax for the AGI
of $15000 we will get from the first piece of the tax function, which
is
𝑦(15000) = 0.15(15000) = $2,250.

(c) If a married couple has AGI $35000, then the total tax for AGI of
$35000 we will get from the second piece of the tax function, which
is

Solved by Dr. Mohammad Osman Gani, Professor, Dept. of Mathematics, Jahangirnagar University 36
 𝑦(35000) = 0.28(35000) − 4218.5 = $5,581.5.

(d) If a married couple has AGI $85000, then the total tax for AGI of
$85000 we will get from the third piece of the tax function, which is
𝑦(85000) = 0.33(85000) − 8138.5 = $19,911.5.

(e) Here, given taxes are $8,381.50, we have to find the

corresponding AGI of the married couple, i.e., 𝑥 from the tax
function. This tax lies in the second piece of the tax function, since
third piece start at tax $17733.5, so we have
8381.5 = 0.28𝑥 − 4218.5
7!7#."G3$#7."
⟹𝑥= = $45000.
1.$7

i.e., the corresponding AGI is $45000.

Solved by Dr. Mohammad Osman Gani, Professor, Dept. of Mathematics, Jahangirnagar University 37
Chapter-02
System of Linear Equations
Page#75 (Example Problem)
Problem: Solve the following system of linear equations:
𝒙 + 𝟑𝒚 = 𝟏𝟕,
𝟑𝒙 + 𝟐𝒚 = 𝟏𝟔.
by the method of elimination.

Solution: The given linear system is

𝑥 + 3𝑦 = 17 ⋯ ⋯ ⋯ ⋯ ⋯ (1)
3𝑥 + 2𝑦 = 16 ⋯ ⋯ ⋯ ⋯ ⋯ (2)

Now, 3×(1) – (2) implies: 7𝑦 = 35 ⟹ 𝑦 = 5.

Putting the value of 𝑦 in (1), we get 𝑥 + 15 = 17 ⇒ 𝑥 = 2.

So, the required solution of the given system is: (𝑥, 𝑦) = (2,5) or 𝑥 =
2, 𝑦 = 5.

Page#76(Example Problem)
Problem: Solve the following system of linear equations:
𝟐𝒙 + 𝟑𝒚 = 𝟐,
𝟓𝒙 + 𝟒𝒚 = 𝟏𝟐
by the method of elimination.

Solution: The given linear system is

2𝑥 + 3𝑦 = 2 ⋯ ⋯ ⋯ ⋯ ⋯ (1)
5𝑥 + 4𝑦 = 12 ⋯ ⋯ ⋯ ⋯ ⋯ (2)

Now, 5×(1) – 2× (2) implies: 7𝑦 = −14 ⟹ 𝑦 = −2.

Solved by Dr. Mohammad Osman Gani, Professor, Dept. of Mathematics, Jahangirnagar University 38
Putting the value of 𝑦 in (1), we get 2𝑥 − 6 = 2 ⇒ 2𝑥 = 8 ⇒ 𝑥 = 4.

So, the required solution of the given system is: (𝑥, 𝑦) = (4, −2) or
𝑥 = 4, 𝑦 = −2.

Notes:
1. After elimination if an equation of the system converted to 0 =
𝑏, then the given system has no solution. In this case, the given
lines are parallel.
2. A system is inconsistent, if it has no solution.
3. A system is consistent, if it has solution.
4. After elimination if an equation of the system converted to 0 =
0, then the given system has unlimited number of solutions (or,
infinitely many solutions). In this case, the given lines are
coinciding each other.

Page#82(Example Problem)
Problem-1: Solve the following system of linear equations:
𝟐𝒙 + 𝟓𝒚 = 𝟏𝟓,
𝟑. 𝟐𝒙 + 𝟖𝒚 = 𝟔, by the method of elimination.
Solution: The given linear system is
2𝑥 + 5𝑦 = 15 ⋯ ⋯ ⋯ ⋯ ⋯ (1)
3.2𝑥 + 8𝑦 = 6 ⋯ ⋯ ⋯ ⋯ ⋯ (2)
Suppose we choose to eliminate the variable 𝑦.
Now, 8×(1) – 5× (2) implies 16𝑥 + 40𝑦 − 16𝑥 − 40𝑦 = 120 − 30
⟹ 0 = 90.
Thus, the original system is now converted to
2𝑥 + 5𝑦 = 15 ⋯ ⋯ ⋯ ⋯ ⋯ (3)

Solved by Dr. Mohammad Osman Gani, Professor, Dept. of Mathematics, Jahangirnagar University 39
 0 = 90 ⋯ ⋯ ⋯ ⋯ ⋯ (4)
Equation (4) cannot be true. Therefore, the given system has no
solution.

Page#82(Example Problem)
Problem-2: Solve the following system of linear equations:
𝟐𝒙 + 𝟓𝒚 = 𝟏𝟓,
𝟑. 𝟐𝒙 + 𝟖𝒚 = 𝟐𝟒, by the method of elimination.
Solution: The given linear system is
2𝑥 + 5𝑦 = 15 ⋯ ⋯ ⋯ ⋯ ⋯ (1)
3.2𝑥 + 8𝑦 = 24 ⋯ ⋯ ⋯ ⋯ ⋯ (2)
Suppose we choose to eliminate the variable 𝑦.
Now, 8×(1) – 5× (2) implies 16𝑥 + 40𝑦 − 16𝑥 − 40𝑦 = 120 − 120
⟹ 0 = 0, which is true.
Thus, the original system is now converted to
2𝑥 + 5𝑦 = 15 ⋯ ⋯ ⋯ ⋯ ⋯ (3)
0 = 0 ⋯ ⋯ ⋯ ⋯ ⋯ ⋯ (4)
Equation (4) is a true statement. Therefore, the given system has
unlimited number of solutions.
Now, we have a single equation, 2𝑥 + 5𝑦 = 15
$
So, the general solution is: 𝑦 = J− K 𝑥 + 3, 𝑥 arbitrary.
"

" #"
Or, the general solution is: 𝑥 = J− K 𝑦 + , 𝑦 arbitrary.
$ $

Solved by Dr. Mohammad Osman Gani, Professor, Dept. of Mathematics, Jahangirnagar University 40
Page#81(Exercise Problem, Unique Solution)
Problem-2: Solve the following system of linear equations
𝒙 + 𝒚 + 𝒛 = 𝟒,
𝟐𝒙 − 𝒚 + 𝒛 = 𝟑,
𝒙 − 𝟐𝒚 + 𝟑𝒛 = 𝟓.
Solution: The given system is as follows:
𝑥 + 𝑦 + 𝑧 = 4 ⋯ ⋯ ⋯ ⋯ (1)
2𝑥 − 𝑦 + 𝑧 = 3 ⋯ ⋯ ⋯ ⋯ (2)
𝑥 − 2𝑦 + 3𝑧 = 5 ⋯ ⋯ ⋯ ⋯ (3)
Now, (2) – 2× (1) implies: 2𝑥 − 𝑦 + 𝑧 − 2𝑥 − 2𝑦 − 2𝑧 = 3 − 8
⟹ −3𝑦 − 𝑧 = −5
⟹ 3𝑦 + 𝑧 = 5 ⋯ ⋯ ⋯ ⋯ (4)
Again, (3) – (1) implies: 𝑥 − 2𝑦 + 3𝑧 − 𝑥 − 𝑦 − 𝑧 = 5 − 4
⟹ −3𝑦 + 2𝑧 = 1
⟹ 3𝑦 − 2𝑧 = −1 ⋯ ⋯ ⋯ ⋯ (5)
Now, (5) – (4) implies: 3𝑦 − 2𝑧 − 3𝑦 − 𝑧 = −1 − 5
⟹ −3𝑧 = −6
∴ 𝑧 = 2.
",$
Putting 𝑧 = 2 in (4) we get 𝑦 = = 1.
!
Putting 𝑧 = 2 and 𝑦 = 1 in (1) we get 𝑥 = 4 − 1 − 2 = 1.
Therefore, the solution of the given system is (𝑥, 𝑦, 𝑧) = (1, 1, 2).

Page#85(Exercise Problem, No Solution)

Problem: Prove that the following system is inconsistent:
𝟐𝒙 − 𝒚 + 𝟑𝒛 = 𝟓,
𝒙 + 𝟐𝒚 − 𝒛 = 𝟔,
𝟑𝒙 + 𝒚 + 𝟐𝒛 = 𝟖.

Solved by Dr. Mohammad Osman Gani, Professor, Dept. of Mathematics, Jahangirnagar University 41
Solution: The given system is as follows:
2𝑥 − 𝑦 + 3𝑧 = 5 ⋯ ⋯ ⋯ ⋯ (1)
𝑥 + 2𝑦 − 𝑧 = 6 ⋯ ⋯ ⋯ ⋯ (2)
3𝑥 + 𝑦 + 2𝑧 = 8 ⋯ ⋯ ⋯ ⋯ (3)

Now, 2× (2) – (1) implies: (2𝑥 + 4𝑦 − 2𝑧) − (2𝑥 − 𝑦 + 3𝑧) =

12 − 5
⟹ 2𝑥 + 4𝑦 − 2𝑧 − 2𝑥 + 𝑦 − 3𝑧 = 7
⟹ 5𝑦 − 5𝑧 = 7 ⋯ ⋯ ⋯ ⋯ ⋯ (4)

Again, (3) - 3×(2) implies: (3𝑥 + 𝑦 + 2𝑧) − (3𝑥 + 6𝑦 − 3𝑧) = 8 −

18
⟹ 3𝑥 + 𝑦 + 2𝑧 − 3𝑥 − 6𝑦 + 3𝑧 = −10
⟹ −5𝑦 + 5𝑧 = −10
⟹ 5𝑦 − 5𝑧 = 10 ⋯ ⋯ ⋯ ⋯ ⋯ (5)
Now, (5) – (4) implies: 0 = 3, which is impossible.
So, the given system is inconsistent.

Page#85(Exercise Problem, Unlimited number of Solutions)

Problem: Prove that the following system is consistent:
𝒙 + 𝒚 + 𝒛 = 𝟒,
𝟓𝒙 − 𝒚 + 𝟕𝒛 = 𝟐𝟎,
𝟐𝒙 − 𝒚 + 𝟑𝒛 = 𝟖.
Solution: The given system is as follows:
𝑥 + 𝑦 + 𝑧 = 4 ⋯ ⋯ ⋯ ⋯ (1)
5𝑥 − 𝑦 + 7𝑧 = 20 ⋯ ⋯ ⋯ ⋯ (2)
2𝑥 − 𝑦 + 3𝑧 = 8 ⋯ ⋯ ⋯ ⋯ (3)
Now, (2) – 5×(1) implies: (5𝑥 − 𝑦 + 7𝑧) − 5(𝑥 + 𝑦 + 𝑧) = 20 −
20

Solved by Dr. Mohammad Osman Gani, Professor, Dept. of Mathematics, Jahangirnagar University 42
 ⟹ 5𝑥 − 𝑦 + 7𝑧 − 5𝑥 − 5𝑦 − 5𝑧 = 0
⟹ −6𝑦 + 2𝑧 = 16
⟹ 3𝑦 − 𝑧 = 0 ⋯ ⋯ ⋯ ⋯ ⋯ (4)

Again, (3) - 2×(1) implies: (2𝑥 − 𝑦 + 3𝑧) − 2(𝑥 + 𝑦 + 𝑧) = 8 − 8

⟹ 2𝑥 − 𝑦 + 3𝑧 − 2𝑥 − 2𝑦 − 2𝑧 = 0
⟹ −3𝑦 + 𝑧 = 0
⟹ 3𝑦 − 𝑧 = 0 ⋯ ⋯ ⋯ ⋯ ⋯ (5)
Now, (5) – (4) implies: 0 = 0, which is possible.

Thus, the original system becomes

𝑥 + 𝑦 + 𝑧 = 4 ⋯ ⋯ ⋯ (6)
3𝑦 − 𝑧 = 0
Method-01: (𝒛 arbitrary)

#
Now let 𝑧 is arbitrary, so we have 𝑦 = 𝑧 and 𝑥 = 4 − 𝑦 − 𝑧
!
1
⟹𝑥 =4− 𝑧−𝑧
3
#$,3H
⟹𝑥= .
!

𝑧 arbitrary
#$,3H
Therefore, the required general solution is: : 𝑥= !
#
𝑦= !
𝑧.

To get a particular solution let 𝑧 = 3, so we have 𝑥 = 0, 𝑦 = 1.

So, a particular solution of the given system is (𝑥, 𝑦, 𝑧) = (0, 1, 3).

Method-02: (𝒚 arbitrary)
Now let 𝑦 is arbitrary. So we have 𝑧 = 3𝑦 and 𝑥 = 4 − 𝑦 − 𝑧
⟹ 𝑥 = 4 − 𝑦 − 3𝑦

Solved by Dr. Mohammad Osman Gani, Professor, Dept. of Mathematics, Jahangirnagar University 43
 ⟹ 𝑥 = 4 − 4𝑦
𝑦 arbitrary
Therefore, the required general solution is: 𝑥 = 4 − 4𝑦
𝑧 = 3𝑦.

To get a particular solution let 𝑦 = 1, so wee have 𝑥 = 0, 𝑧 = 3.

So, a particular solution of the given system is (𝑥, 𝑦, 𝑧) = (0, 1, 3).

Note: To consider 𝑥 arbitrary, first you need to eliminate either 𝑦 or 𝑧

from the equations (1), (2) and (3).

Page#90 (Example Problem)

Problem: A gasoline company wants to provide a customer with 2000 liters

of 85 octane gasoline with a vapor pressure index of 25. To do this, the
supplier must mix three kinds of gasoline to form an appropriate mixture
at a minimum cost. Regular unleaded gasoline costs $0.30 per liter and has
an octane rating of 80 with a vapor pressure index of 30. Premium
unleaded gasoline costs $0.33 per liter with an octane rating of 90 and a
vapor pressure index of 20. Super unleaded gasoline costs $0.40 per liter
and has an octane rating of 100 with a vapor pressure index of 10. What
amount of each gasoline should be mixed?

Solution: Let, the number of liters of regular gasoline is = 𝑥,

the number of liters of premium gasoline = 𝑦 and the number of liters
of super gasoline = 𝑧.
So, the cost function 𝐶 𝑖𝑠, 𝐶 = 0.30𝑥 + 0.33𝑦 + 0.40𝑧 ⋯ ⋯ ⋯ (∗)
The first condition to be satisfied is that the mixture contain precisely
2,000 liters so,
𝑥 + 𝑦 + 𝑧 = 2,000 ⋯ ⋯ ⋯ ⋯ (1)
The second condition to be satisfied is that the octane rating be 85 so,

Solved by Dr. Mohammad Osman Gani, Professor, Dept. of Mathematics, Jahangirnagar University 44
 80𝑥 + 90𝑦 + 100𝑧 = (85)(2,000)
Or dividing by 10,
8𝑥 + 9𝑦 + 10𝑧 = 17,000 ⋯ ⋯ ⋯ ⋯ (2)
The third condition to be satisfied is that the vapor pressure index be
25 so,
30𝑥 + 20𝑦 + 10𝑧 = (25)(2,000)
Or dividing by 10,
3𝑥 + 2𝑦 + 𝑧 = 5,000 ⋯ ⋯ ⋯ ⋯ (3)
Eliminating 𝑧 from (1), (2)and(3) we get,
10 × (1) − (2) ⟹ 2𝑥 + 𝑦 = 3,000 ⋯ ⋯ ⋯ (4)
(1) − (3) ⟹ 2𝑥 + 𝑦 = 3,000 ⋯ ⋯ ⋯ (5)
Since (4) and (5) are same, the system has unlimited number of
solutions and one variable (either 𝑥 or 𝑦) need to consider as
arbitrary.
Let 𝑥 arbitrary, so we have from (4), 𝑦 = 3,000 − 2𝑥
Putting the value of 𝑦 in (1), 𝑧 = 2000 − (3000 − 2𝑥) − 𝑥
⟹ 𝑧 = 𝑥 − 1000.

Thus, the general solution is:

𝑥 arbitrary
𝑦 = 3,000 − 2𝑥,
𝑧 = 𝑥 − 1000.
Since, 𝑥, 𝑦 and 𝑧 cannot be negative, so the required general solution
is

Solved by Dr. Mohammad Osman Gani, Professor, Dept. of Mathematics, Jahangirnagar University 45
 1,000 ≤ 𝑥 ≤ 1,500
𝑦 = 3,000 − 2𝑥
𝑧 = 𝑥 − 1,000
So, the cost function (*) becomes:
𝐶 = 0.30𝑥 + 0.33(3,000 − 2𝑥) + 0.40(𝑥 − 1,000)
= 0.30𝑥 + 990 − 0.66𝑥 + 0.40𝑥 − 400
∴ 𝐶 = 0.04𝑥 + 590, which indicates that the cost increases when 𝑥
increases.

So, in order to minimize cost, we should use the lowest possible value
of 𝑥. Since, 𝑥 is arbitrary in the range 1,000 to 1,500, we choose 𝑥 =
1,000 and compute the corresponding values of 𝑦 and 𝑧. Therefore,
𝑥 = 1,000 liters of regular unleaded gasoline
𝑦 = 1,000 liters of premium unleaded gasoline
𝑧 = 0 liters of super unleaded gasoline
So, the minimum cost is = 0.04(1,000) + 590 = $630
Answer. 1,000 liters of regular unleaded gasoline, 1,000 liters of premium unleaded gasoline
and 0 liters of super unleaded gasoline. The minimum cost is $630

Page#92 (2.8 Problem Set 2-2)

Problem-1: If 𝒙 liters of regular gasoline, which costs $𝟎. 𝟓𝟎 per
liter, are to be mixed with y liters of regular unleaded gasoline, at
$𝟎. 𝟔𝟔 per liter, to obtain 1,000 liters of mixture worth (cost)
$0.60 per liter, how much of each gasoline should be used?

Solution: According to the question, we have the following linear

system:
𝑥 + 𝑦 = 1,000 ⋯ ⋯ ⋯ ⋯ ⋯ ⋯ (1)

Solved by Dr. Mohammad Osman Gani, Professor, Dept. of Mathematics, Jahangirnagar University 46
 0.50𝑥 + 0.66𝑦 = 600 ⋯ ⋯ ⋯ ⋯ (2)

From equation (1), we have: 𝑦 = 1,000 − 𝑥 ⋯ ⋯ ⋯ ⋯ (3)

Putting the value of 𝑦 from equation (3) in equation (2), we get

0.50𝑥 + 0.66(1,000 − 𝑥 ) = 600
⟹ 0.50𝑥 + 660 − 0.66𝑥 = 600
⟹ −0.16𝑥 = 600 − 660
⟹ −0.16𝑥 = −60
,41 41 4111
⟹𝑥= = = ∴ 𝑥 = 375 liters
,1.#4 1.#4 #4

Putting value of 𝑥 in equation (3), 𝑦 = 1000 − 375, ∴ 𝑦 = 625 liters

Therefore, 375 liters of regular and 625 liters of regular unleaded
gasoline should be used.

Answer. 375 liters of regular and 625 liters of regular unleaded gasoline should be used

Page#92 (2.8 Problem Set 2-2)

Problem-2: We plan to invest 𝒙 dollars in Acme Company bonds,
which pay 6.5 percent interest, and 𝒚 dollars in Star Company
bonds, which pay 9 percent interest. If $50,000 is to be invested
and we require that $4000 interest be received, how much should
be invested in each bond?

Solution: We have the investment in Acme Company bonds = $𝑥

and the investment in Star Company bonds = $𝑦

Interest on Acme’s bond for $𝑥 investment is = $ (𝑥 x 6.5%) = $ (𝑥 x

0.065) = $ 0.065𝑥
Interest on Star’s bond for $𝑦 investment is = $ (𝑦 x 9%) = $ (𝑦 x
0.09) = $ 0.09𝑦

Solved by Dr. Mohammad Osman Gani, Professor, Dept. of Mathematics, Jahangirnagar University 47
Therefore, according to the question,
𝑥 + 𝑦 = 50,000 ⋯ ⋯ ⋯ ⋯ (1)
0.065𝑥 + 0.09𝑦 = 4,000 ⋯ ⋯ ⋯ ⋯ (2)

From equation (1), 𝑦 = 50,000 − 𝑥 ⋯ ⋯ ⋯ ⋯ (3)

Putting equation (3) in equation (2), we have
⟹ 0.065𝑥 + 0.09(50,000 − 𝑥) = 4,000
⟹ 0.065𝑥 + 4500 − 0.09𝑥 = 4,000
⟹ −0.025𝑥 = 4,000 − 4,500
⟹ −0.025𝑥 = −500
,"11
⟹𝑥= ∴ 𝑥 = $20,000.
,1.1$"
Putting the value of 𝑥 in equation (3),
⟹ 𝑦 = 50,000 − 20,000 ∴ 𝑦 = $30,000.
Thus, the investment should be $20,000 in the Acme Company bonds
and $30,000 in the Star Company bonds.
Answer. Invest $20,000 in Acme and $30,000 in Star.

Page#92 (2.8 Problem Set 2-2)

Problem-5: A mixture of pellets is to be made containing 𝒙 regular pellets,
𝒚 large pellets and 𝒛 extra large pellets. Cost, weight and volume data for
each type of pellet are shown in the table. Is it possible to make mixture of
45 pellets at a cost of 85 cents if the mixture is to have 120 weight units and
130 volume units? If so, how many each type of pellet should be in the
mixture?

Pellet Type Number of Cost per Weight Volume

Pellets Pellet in Units per Units per
Cents Pellet Pellet
Regular 𝒙 2 1 4
Large 𝒚 3 2 2
Extra large 𝒛 1 4 3

Solved by Dr. Mohammad Osman Gani, Professor, Dept. of Mathematics, Jahangirnagar University 48
Solution: According to the question we have

2𝑥 + 3𝑦 + 𝑧 = 85 … … … … … … … . (1)
𝑥 + 2𝑦 + 4𝑧 = 120 … … … … … … … (2)
4𝑥 + 2𝑦 + 3𝑧 = 130 … … … … … … … (3)

We need to check whether the solution of (1), (2) and (3) satisfies 𝑥 +
𝑦 + 𝑧 = 45 or not.

Now, 2×(2) - (1) implies: 2𝑥 + 4𝑦 + 8𝑧 − 2𝑥 − 3𝑦 − 𝑧 = 240 − 85

⟹ 𝑦 + 7𝑧 = 155 ⋯ ⋯ ⋯ ⋯ ⋯ (4)

Again, 2×(1) – (3) implies: 4𝑦 − 𝑧 = 40 ⋯ ⋯ ⋯ ⋯ (5)

Now, (4) +7 × (5) implies: 29𝑦 = 435 ⟹ 𝑦 = 15 pellets.

Putting the value of 𝑦 in (4) we get, 𝑧 = 20 pellets.

Putting the values of 𝑦 and 𝑧 in (1) we get, 𝑥 = 10 pellets.

Since, the solution of (1), (2) and (3) satisfies 𝑥 + 𝑦 + 𝑧 = 45.

Thus, it is possible to make a mixture of 45 pellets.

Therefore, in the mixture, there should be 10 regular pellets, 15 large

pellets and 20 extra large pellets.

Answer. 𝑥 = 10 pellets, 𝑦 = 15 pellets and 𝑧 = 20 pellets.

Page#93 (2.8 Problem Set 2-2)

Problem-10: The table shows the numbers of hours require in
each of three departments to make a unit of various products
named A, B, and C. For example, product B required 1 hour of
time in Department I, 3 hours in Department II and 7 hours in
Department III.
Hours Required per unit of product
Department A B C
I 1 1 9
II 1 3 7
III 2 7 13

Solved by Dr. Mohammad Osman Gani, Professor, Dept. of Mathematics, Jahangirnagar University 49
(a) Find the numbers of units of A, B and C that could be made if
Department I has 75 hours available, Department II has 65 hours
available and Department III has 125 hours available.
(b) If profits per unit of A, B and C are, respectively, $20, $30 and
$40, what is the maximum profit and the composition of the
maximum-profit combination of outputs?

Solution: (a) Let, 𝑥, 𝑦 and 𝑧 represent the number of units of the

products A, B and C respectively. So, according to the question, we
have

𝑥 + 𝑦 + 9𝑧 = 75 … … … … … … … . (1)
𝑥 + 3𝑦 + 7𝑧 = 65 … … … … … … … (2)
2𝑥 + 7𝑦 + 13𝑧 = 125 … … … … … … … (3)
Now, (2) – (1) implies: 2𝑦 − 2𝑧 = −10
⟹ 𝑦 − 𝑧 = −5 ⋯ ⋯ ⋯ ⋯ ⋯ (4)

Again, (3) – 2× (1) implies:

2𝑥 + 7𝑦 + 13𝑧 − 2𝑥 − 2𝑦 − 18𝑧 = 125 − 150
⟹ 5𝑦 − 5𝑧 = −25
⟹ 𝑦 − 𝑧 = −5 ⋯ ⋯ ⋯ ⋯ ⋯ (5)
Since equations (4) and (5) are same, so the system has unlimited
number of solutions.

Now, the original system becomes:

𝑥 + 𝑦 + 9𝑧 = 75
𝑦 − 𝑧 = −5
Let z is arbitrary, so we have 𝑦 = 𝑧 − 5 and from the first
equation we have 𝑥 = 75 − 𝑦 − 9 = 75 − (𝑧 − 5) − 9𝑧 = 80 − 10𝑧.

Solved by Dr. Mohammad Osman Gani, Professor, Dept. of Mathematics, Jahangirnagar University 50
 So the general solution is :
𝑧 arbitrary
𝑥 = 80 − 10𝑧
𝑦 =𝑧−5

Since, 𝑥, 𝑦 and 𝑧 can not be negative. Therefore, the solution

should be
5≤𝑧≤8
𝑥 = 80 − 10𝑧
𝑦 =𝑧−5
Therefore the general solution is: 𝑧 units of C, 5 ≤ 𝑧 ≤ 8; 𝑥 units of
A, where 𝑥 = 80 − 10𝑧; and 𝑦 units of B, where 𝑦 = 𝑧 − 5.

(b) Here, according to the question, the profit function, P, is given

by
𝑃 = 20𝑥 + 30𝑦 + 40𝑧
= 20(80 − 10𝑧) + 30(𝑧 − 5) + 40𝑧
= 1600 − 200𝑧 + 30𝑧 − 150 + 40𝑧
= 1450 − 130𝑧
This profit function indicates that, to maximize profit 𝑧 need to be
minimum. So, 𝑧 should be 5 and the corresponding values of 𝑥 and 𝑦
are 𝑥 = 80 − 50 = 30 and y = 5 − 5 = 0.

Thus, the maximum profit is = 20(30)+30(0)+40(5)

= 600+0+200
= $800.
Answer. (a) 𝑧 units of C, 5 ≤ 𝑧 ≤ 8; 𝑥 units of A, where 𝑥 = 80 − 10𝑧; and 𝑦 units of B,
where 𝑦 = 𝑧 − 5.(b) Maximum profit = $800. And the composition of the maximum-profit
combination of outputs are 30 units of A, no B and 5 units of C.

Solved by Dr. Mohammad Osman Gani, Professor, Dept. of Mathematics, Jahangirnagar University 51
Chapter-03
Determinants and Matrices

11.5 CRAMER’S RULE

One of the applications of the determinants is to solve a system of linear equations in which number
of variables are equal to the number of equations and the co-efficient matrix of the system of
equations is non-singular. This method enables us to determine solution directly without computing
the inverse of the matrix.
Let us consider the following linear equations:
a1x + b1 y = c1 éa b1 ù éx ù é c1 ù
or , ê 1 ê yú = êc ú
a 2 x + b2 y = c2 ëa 2 b 2 úû ë û ë 2û
Let D be the determinant of the co-efficient of the variables x and y such that
a1 b1
D=
a2 b2
c1 b1 a c1
Further, let Dx = and D y = 1 be the determinant obtained from D by replacing the
c2 b2 a2 c2
first column by the elements c1 , c2 and by replacing the second column by the elements c1 , c2
respectively. Thus the values of x and y can be expressed in the form of determinant as:
x y 1
= = , provided D ¹ 0.
Dx Dy D
Dx Dy Dz
\x = , y= , z= , if D ¹ 0.
D D D

Illustration-01: Solve the following system of equations using Cramer’s rule

x+y = 11, 2x-6y=0.
Solution: The determinant of the coefficients of x and y is:
1 1
D= = - 6 - 2 = - 8 (¹ o).
2 -6
To find Dx, we change first column of D by R.H.S. terms 11, 0. Then
11 1
Dx = = - 66.
0 -6
Similarly to find Dy, we change first second column of D by R.H.S. terms 11, 0.

Solved by Dr. Mohammad Osman Gani, Professor, Dept. of Mathematics, Jahangirnagar University 52
 1 11
Then Dy = = - 22.
2 0
D x - 66 33 D - 22 11
Hence, x= = = ; y= y = = .
D -8 4 D -8 4

Illustration-02: Solve the following system of equations using Cramer’s method.

x+y+z=6; x-y+z=2; 2x+y-z=1
Solution: The determinant of the coefficients of x, y and z is given by
1 1 1
D = 1 -1 1 = (1 - 1) - 1(-1 - 2) + 1(1 + 2) = 6(¹ 0).
2 1 -1
x y z 1
The solution is given by = = =
Dx d y Dz D
6 1 1
-1 1 2 1 2 -1
Where Dx = 2 -1 1 =6 - + =6
1 -1 1 -1 1 1
1 1 -1
1 6 1
2 1 1 1 1 2
Dy = 1 2 1 =1 -6 + =12
1 -1 2 -1 2 1
2 1 -1
1 1 6
-1 2 1 2 1 -1
D z = 1 - 1 2 =1 -1 +6 =18
1 1 2 1 2 1
2 1 1
x y z 1
Thus, we have = = = or x = 1, y = 2, z = 3.
6 12 18 6

Illustration-03: Solve the following system of equations using Cramer’s method:

2x1 − x2 = 2
3x2 + 2x3 = 16
5x1 + 3x3 = 21
Ans. x1 = 3, x2 = 4, x3 = 2 .

Solved by Dr. Mohammad Osman Gani, Professor, Dept. of Mathematics, Jahangirnagar University 53
Illustration-04: Solve the following system of linear equations with the help of determinants
(Cramer’s rule):
x + 2y − z = 9
2x − y + 3z = −2
3x + 2y + 3z = 9.

Ans. x = 2, y = 3, z = −1.

Exercise Problems

Solve the following system of linear equations with the help of determinants (Cramer’s rule):

3x + y + 2z = 3 x + 2y + 3z = 14 x − 2y + 3z = 11
(i) 2x − 3y − z = −3 (ii) 2x + 3y + 4z = 20 (iii) 2x + y + 2z = 10
x + 2y + z = 4. 3x + 4y + 6z = 33. 3x + 2y + z = 9.

Ans. (i) x = 1, y = 2, z = −1. (ii) x = 5, y = −6, z = 7. (iii) An x = 2, y = 0, z = 3.

Solved by Dr. Mohammad Osman Gani, Professor, Dept. of Mathematics, Jahangirnagar University 54