Problem is to optimize production. Form the objective function, and solve with excel solver.

Two operations must be completed, O$1$ and O$2$

O$1$ can be completed either on machine $1$ or machine $2$

Machine one must make two suboperations, $11$A and $11$B

Setup time for $11$A is $15$ minutes

Operation time for $11$A is $37$ minutes

Setup time for $11$B is $5$ minutes

Operation time for $11$B is $11$ minutes

Machine $2$ can do operation O$1$ as a single operation $12$

Setup time for $12$ is $12$ minutes

Operation time for $12$ is $37$ minutes

O$2$ can be completed either on machine $3$ or machine $4$

Assume no extra transfer time from machine $1$ to machine $3$

Assume no extra transfer time from machine $2$ to machine $4$

Transfer time between production lines is additional $3$ minutes

I.e$.$ from machine $1$ to $4$ or from machine $2$ to $3$

Setup time for operation $24$ is $5$ minutes

Operation time for $24$ is $7$ minutes

Setup time for operation $21$ is $9$ minutes

Operation time for $22$ is $5$ minutes