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 B15 of the following Excel implementation of the ILP model for this problem?

A) =B5- MIN($E$11/B11, $E$11/C11) *B14
B) =B5 -MIN($E$11/B11, $E$12/B12)
C) =B5- $E$12/B12*B14
D) =B5 - MIN($E$11/B11, $E$12/B12) *B14