Let x be the units of P manufactured and y be the units of Q manufactured
| Products | Griding hrs | Polishing hours | Profit per unit |
| P | 4 | 2 | 6 |
| Q | 2 | 5 | 8 |
| Availability of time | 20 | 24 | |
Maximize z = 6x + 8y
Subject to constraints