Two tailors, A and B, earn $₹300$ and $\text{ ₹ }400$ per day respectively. A can stitch 6 shirts and 4 pairs of trousers while B can stitch 10 shirts and 4 pairs of trousers per day. To find how many days should each of them work and if it is desired to produce at least 60 shirts and 32 pairs of trousers at a minimum labour cost, formulate this as an LPP.

Let A work for x days and B work for y days.
Also, as per the given conditions on the number of shirts and trousers A can stitch per day and B can stitch per day, we can write
$\begin{array}{l}6\mathrm{x}+10\mathrm{y}\ge 60 ........\left(2\right)\\ 4\mathrm{x}+4\mathrm{y}\ge 32 ........\left(1\right)\end{array}$
We therefore need to minimize the function 300 x + 400y subject to the conditions as mentioned in equations (1) and (2) above.
Solving both equations, we get
x=5 and y=3
A and B should work for 5 and 3 days to produce 60 shirts and 32 pairs of trousers.