Two reservoirs are available to supply the water needs of three cities. Each reservoir can supply up to 50 million gallons of water per day. Each city would like to receive 40 million gallons per day. For each million gallons per day of unmet demand, there is a penalty.

At city 1, the penalty is $20; at city 2, the penalty is $22; and at city 3, the penalty is $23.

The cost of transporting 1 million gallons of water from each reservoir to each city is shown in Table 4. Formulate a balanced transportation problem that can be used to minimize the sum of shortage and transport costs