A manufacturer has distribution centres at Agra, Allahabad and Kolkata. These centres have

availability of $40,20$ and $40$ units of his product, respectively. His retail outlets at A$,$ B$,$ C$,$ D

and E require $25,10,20,30$ and $15$ units of the products, respectively. The transport cost $($in

rupees$)$ per unit between each centre outlet is given below: