Consider the transportation data set for a minimization problem below. 
a. Calculate the initial solution using the northwest-corner rule.
b. Calculate improvement indices, iterate, and solve for the optimal shipping pattern.
Definitions:
Activity Levels
Varying levels of operational or production activity in a company, which can affect budgets and costs.
Cost Pools
Cost pools are groupings of individual costs in an accounting system, categorized according to the process that incurred the cost, used to allocate costs effectively to products or services.
Activity-Based Costing
A costing method that allocates overhead and indirect costs to specific activities related to production, providing more accurate product costing.
Activity Rates
Charges used to assign costs to cost objects, based on activities that drive costs in activity-based costing.
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