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Chair factory: matrices carry the cost story

Question: P=(53274y)\mathbf{P} = \begin{pmatrix} 5 & 3 & 2 \\ 7 & 4 & y \end{pmatrix} holds the labour hours, wood blocks and paint tins for a dining and a rocking chair; Q=(12x3)\mathbf{Q} = \begin{pmatrix} 12 \\ x \\ 3 \end{pmatrix} holds the unit costs (labour $12/h, wood \

x$, paint \$3). Given $\mathbf{PQ} = \begin{pmatrix} 90 \\ 134 \end{pmatrix}$, find $x$ and $y$; then evaluate $\mathbf{SR}$ for $\mathbf{S} = \begin{pmatrix} 500 & 850 \end{pmatrix}$, $\mathbf{R} = \mathbf{PQ}$, and say what it represents. **Step 1.** Expand $\mathbf{PQ}$ row-by-column and equate entries:

60 + 3x + 6 = 90 ;\Rightarrow; 3x = 24 ;\Rightarrow; x = 8

**Step 2.** Second row, using $x = 8$:

84 + 4(8) + 3y = 134 ;\Rightarrow; 3y = 18 ;\Rightarrow; y = 6

**Step 3.** $\mathbf{R}$'s entries are the **cost per chair** (\$90 dining, \$134 rocking). Then

\mathbf{SR} = \begin{pmatrix} 500 & 850 \end{pmatrix}\begin{pmatrix} 90 \ 134 \end{pmatrix} = (500)(90) + (850)(134) = (158,900)

**Step 4.** Interpretation, in a sentence: $\usd{}158\,900$ is the **total cost of manufacturing** $500$ dining chairs and $850$ rocking chairs. **⚠ Watch out:** "Explain what your answer represents" wants the real-world sentence with units — not "it is S times R". Keep the ordering meaningful: quantities-row × cost-column works because the inner dimensions pair each quantity with its own unit cost.
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