Solve the following transportation problem using the transportation simplex method. State the minimum total shipping cost. 
Shipping costs are: 
Definitions:
Favorable Volume Variance
A metric that indicates a company has produced or sold more than initially anticipated, leading to increased profitability.
Contribution Margin
The difference between the sales revenue of a company and its variable costs.
Fixed Budget
A budget that remains unchanged and is based on a fixed level of activity, regardless of actual levels of output, sales, or revenue throughout the budget period.
Flexible Budget
A budget that adjusts or flexes with changes in volume or activity levels, allowing for more accurate financial planning and analysis.
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