Let’s assume x and y to be the number of sweaters of type A and type B respectively.
From the question, the following constraints are:
360x + 120y ≤ 72000 ⇒ 3x + y ≤ 600 … (i)
x + y ≤ 300 … (ii)
x + 100 ≥ y ⇒ y ≤ x + 100 … (iii)
Profit: Z = 200x + 120y
Therefore, the required LPP to maximize the profit is
Maximize Z = 200x + 120y subject to constrains
3x + y ≤ 600, x + y ≤ 300, y ≤ x + 100, x ≥ 0, y ≥ 0.