3. ACC was a small accounting firm. Ann, Bill, and Ko were its three accountants that would travel to Phoenix, Fresno and Austin to take care of three customers' accounts. The following table represents the travel cost for each accountant: Phoenix Fresno Austin Ann 2300 3210 1850 Bill 2850 2980 3320 Ko 2500 2500 1900 3.1 Solve this problem to advice management how to save on travel costs. Indicate what will be the total cost for ACC. The data were entered in the Answers excel spreadsheet for your convenience. Complete the solution there. 3.2 Times were good, and ACC enjoyed an increase in the demand for its services. New accountants were hired, to serve more accounts. Nine accountants are now servicing customers in the three cities, 3 in Phoenix, 1 in Fresno, and 5 in Austin. Each accountant is responsible for one account, and as before, needs to travel to the customer location. Travel costs are now much more of an issue, and management tries to save on this cost as much as possible. The table below shows the cost of traveling to each city by these accountants (who themselves come from different locations). Ko Phoenix Fresno Austin Ann 2300 3210 1850 Bill 2850 2980 3320 2500 2500 1900 Dave 3000 2950 2875 John 2300 2850 2500 Curt 3210 2980 2500 Cathy 1850 3320 1900 Simon 4000 3450 3200 Jacob 1850 3320 1900