\ \
Consider
is the fixed delivery charge. \ \
is the cost of each tree. \ \
is the hourly labour charge. \ \
The first subdivision equation is
. \ \
The second subdivision equation is
. \ \
The third subdivision equation is
. \ \
Definition of augment matrix : \ \
\If
are the system of equations then the augmented matrix is
. \ \
Augment matrix of the system of equations is
. \ \
Apply
and
. \ \
\ \
Apply
and
. \ \
\ \
Apply
and 

Apply
.

Apply
and
.
.
Therefore, the delivery charge is
per job, the cost for each tree is
and the hourly labor charge is
.
The delivery charge is
per job, the cost for each tree is
and the hourly labor charge is
.