SOLUTION: A furniture factory manufactures two types of coffee table, A and B. Each coffee table goes through two distinct costing stages, assembly and finishing. The maximum capacity for as

The simplest and most straightforward way is to write the system of equations assuming that 

"the maximum capacity available is utilized" and then to check if it has solution/solutions in integer non-negative numbers.


This system of equations is


4*A + 1*B = 195  hours   (1)   ("The maximum capacity for assembly  is 195 hours")
3*A + 2*B = 165  hours   (2)   ("The maximum capacity for finishing is 165 hours")


Apply the Substitution or Elimination method - on your choice - to get the solution


A = 45,  B = 15.


Since the system has (admits) the solution in integer numbers, it is the 


Answer.  A = 45 and B = 15.