Odd

Let x1 = number of units of product 1 to be produced every period.

x2 = number of units of product 2 to be produced every period.
Primal Model:
Maximize: P = 60x1 + 80x2 (Objective function)
Subject to: x1 70 (material R constraint)
2x1 + x2 160 (material S constraint)
2x1 + 3x2 240 (material T constraint)
2x2 120 (material U constraint)
x1 , x2 0

Even
Dual Model:
Minimize: C = 70y1 + 160y2 + 240y3 + 120y4 (Objective function)
Subject to: y1 + 2y2 + 2y3 60 (product 1 constraint)
y2 + 3y3 + 2y4 80 (product 2 constraint)
y1, y2, y3,y4 0
where: y1 = opportunity cost of 1 unit of material R.
y2 = opportunity cost of 1 unit of material S.
y3 = opportunity cost of 1 unit of material T.
y4 = opportunity cost of 1 unit of material U.