A company has three employees. Each can work as many as 160 hours during the next month, during which time three projects must be completed. Project A will take 130 hours; project B will take 140 hours; and project C will take 160 hours. The amount per hour that can be billed for assigning each employee to each project is given below. (i) Formulate a balanced transportation problem to minimize the total cost. [3 Marks] (ii) Solve this problem using Excel to find the optimal solution. [5 Marks]