A shop sets each of its two branches a weekly sales target, the same every week. The matrix \(T\) shows the weekly targets and the matrix \(M\) shows the numbers actually sold in the 4 weeks from 1 to 28 April.
\(T=\begin{pmatrix}40&15\\ 30&12\end{pmatrix}\qquad M=\begin{pmatrix}172&54\\ 115&50\end{pmatrix}\)
In both matrices the rows are Branch X, Branch Y and the columns are phones, tablets.
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