This study presents a numerical analysis for enhancing material handling allotment and deciding whether to produce or not in a bread production section of an educational institution. The study utilized 0/1 and real variables by the means of integer linear programming. In line with this, integer linear programming was applied in a bread production plant that produces three brands of bread, such as, medium size (x1), huge size (x2), and small size (x3). The discoveries using 0/1 variable shows that x1 = x2 = x3 = 1 while Z = 80 Naira. Hence, the item mix of bread is optimal, and production can continue. The result obtained utilizing real variable demonstrated that x1 (medium-size bread) = 649, x2 (huge-size bread) = 0, x3 (small-size bread) = 145, Z=18,388 Naira. In this manner the material handling allotment was optimized to obtain a profit of 18,388 Naira. Consequently, the organization should produce more medium-size bread (x1), more small-size bread (x3), and less huge-size bread (x2).