Let a represent the number of bag A
Let b represent the number of bag B
From the information given,
A type A bag requires 2 hours o the cutter's time while type B requires 3 hours of the cutter's time.The total time the cutter is available is 108 hours. The inequality representing the total number of hours for the cutter is
2a + 3b ≤ 108
A type A bag requires 3 hours o the finisher's time while type B requires 1 hour of the finisher's time.The total time the cutter is available is 78 hours. The inequality representing the total number of hours for the finisher is
3a + b ≤ 78
We would plot these inequalities. The graph is shown below
The solution region is the purple region. The boundary lines are shown as well
The equation for the profit is
12a + 9b
We would substitute the values in the graph and select the maximum
For (0, 36),
Profit = 12(0) + 9(36) = 324
For (18, 24),
Profit = 12(18) + 9(24) = 432
For (26, 0),
Profit = 12(26) + 9(0) = 312
Thus, the correct option is C