2. A large accounting firm has three auditors. Each can work up to 180 hours during the next month, during which time three projects must be completed. Project 1 takes 140 hours, Project 2 takes 150 hours, and Project 3 takes 170 hours. The amount per hour that can be billed for assigning each auditor to each project is given in the table Determine how to maximize total billings during the next month by formulating the company's problem as a transportation model. Implement a spreadsheet model and use Excel Solver to obtain a solution to the problem. (Submit the complete Solver File including both answer and sensitivity reports)