5. Discussions and Conclusion
The appropriateness of the linear programming methods for optimal resource allocation in industry has been demonstrated in this work. This is evident from the results obtained from the profit maximization type of the LP
model fitted to the data collected on soap manufacturing from KASMO Industry Limited Osogbo, Nigeria.
From the results of the LP model in Section 3 as reported in Section 4, it is desirable for the KIL company to
concentrate on the unit sales (1 soap tablet per pack) of her soap products. By this, total sales of about 18,893 tablets
would be sold by the company per month. This would fetch the company an optimal profit of about N271,296.4 per
month based on the costs of raw materials only. A simple division of the value of the objective function, N271,296.4
by 18,893 soap tablets sold based on 1 tablet per pack strategy (as shown in Table 3) yields a profit of N14.36 per
soap tablet. This value agreed perfectly with the profit expected by the company on the sales of a soap tablet as
contained in Table 4.
The results of the LP model fitted to the data collected from KIL are only based on the cost of raw materials used for
soap production. Therefore, it is quite instructive to remark that if information on other elements of cost of
production such as labour and overhead costs is available and incorporated into the LP model formulation and
analysis, the results reported here might be remarkably different. Nonetheless, findings from this work could still
serve as useful guides to the management of KIL in the formulation of production and marketing strategies for their
soap product