Please do not use computer program excel lingo or something like that. It is only necessary to formulate the problem. Formulation steps are important to me. I will be glad if you solve with handwriting.

60 54 3 4. A curtain manufacturer receives three orders for curtain material with widths and lengths as follows: Order Number Width (m) Number of rolls 1 2 2 3 49 20 54 Rolls of curtain material are produced in two standard widths, 7 and 10 m. These can be cut to the sizes specified by the order. There is no practical length limitation as rolls can be joined together. Determine the production plan that minimizes the curtain material trim loss