Answer
UQ is a 3 by 4 matrix where each row represents the total cost for materials, labor, and overhead respectively during the 4 quarters.
Work Step by Step
UQ is a 3 by 4 matrix where each row represents the total cost for materials, labor, and overhead respectively during the 4 quarters.
$UQ=\begin{bmatrix}
0.45 & 0.42\\
0.25 & 0.35\\
0.15 & 0.15\\
\end{bmatrix}\times\begin{bmatrix}
q_{1b} & q_{2b} & q_{3b} & q_{4b}\\
q_{1c} & q_{2c} & q_{3c} & q_{4c}\\
\end{bmatrix}=$
$UQ=\begin{bmatrix}
0.45q_{1b} + 0.42q_{1c} & 0.45q_{2b} + 0.42q_{2c} & 0.45q_{3b} + 0.42q_{3c} & 0.45q_{4b} + 0.42q_{4c}\\
0.25q_{1b} + 0.35q_{1c} & 0.25q_{2b} + 0.35q_{2c} & 0.25q_{3b} + 0.35q_{3c} & 0.25q_{4b} + 0.35q_{4c}\\
0.15q_{1b} + 0.15q_{1c} & 0.15q_{2b} + 0.15q_{2c} & 0.15q_{3b} + 0.15q_{3c} & 0.15q_{4b} + 0.15q_{4c}\\
\end{bmatrix}$
