A Company Is Developing Its Weekly Production Plan $\quad$ $\quad$

A company is developing its weekly production plan. The company produces two products, A and B, which are processed in two departments. Setting up each batch of A requires $60 of labor while setting up a batch of B costs $80. Each unit of A generates a profit of $17 while a unit of B earns a profit of $21. The company can sell all the units it produces. The data for the problem are summarized below. $\quad$ $\quad$ $\quad$ $\quad$$\text { Hours required by }$
$\begin{array}{lccc}\text { Operation } & \text { A } & \text { B } & \text { Hours } \\\hline \text { Cutting } & 3 & 4 & 48 \\\text { Welding } & 2 & 1 & 36\end{array}$ What is the appropriate formula to use in cell E8 of the following Excel implementation of the ILP model for this problem?

A) =SUMPRODUCT(B5:C5,B7:C7) - SUMPRODUCT(B8:C8,B14:C14)
B) =SUMPRODUCT(B8:C8,B14:C14) - SUMPRODUCT(B5:C5,B7:C7)
C) =SUMPRODUCT(B5:C5,B7:C7) - B8:C8
D) =SUMPRODUCT(B5:C5,B7:C7) - SUMPRODUCT(B8:C8,B15:C15)