The base costs , the glass front costs , the wooden rear costs , and the other two walls cost . Thus minimize subject to . With the Lagrange multiplier convention , the equations are
Multiply these by , respectively. Comparing their equal right sides gives . Since all dimensions are positive, and . The volume condition then yields
This stationary shape is the unique global minimum, not merely a candidate: the arithmetic-geometric mean inequality applied to the three cost terms gives
with equality exactly at those ratios. Therefore the least cost, in pounds in the specified units, is
This is a weighted open-box minimization, with each pair of opposite walls combined into its appropriate positive face weight.
The stationary point equations are and . Subtracting them factors as , so all solutions lie either on or on . The first case gives or ; the second gives or . This also verifies the two stated points and exhausts the possible solutions.
The Hessian matrix is , with determinant . The second-derivative test gives:
These extrema are local. Along the cubic term makes the function unbounded above and below, so it has no global maximum or minimum on the whole plane.

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