Let x = number of TVs and y = number of VCRs. The profit is:
Profit = 32x + 40y
Now you need a system of inequalities to represent your constraints on assembly and finishing:
Assembly: 3x + 2y ≤ 12
Finishing: 1x + 2y ≤ 8
Both: x ≥ 0, y ≥ 0
Graph the 4 inequalities. The feasible zone - the area of the xy plane that contains solutions - is the area bounded within these 4 inequalities. The feasible zone will have several vertices -places where the inequalities intersect - along its outside perimeter. The maximum profit will be at one of these vertices. Identify the coordinates of each vertex and plug the x and y values into the profit equation. The vertex with (x,y) values that yields the highest profit is the answer.