Hi need help for this Questions related to work Center analysis:

how can the total cost answer in red is 240 ?

Here, transportation one unit to adjacent WC is $1. Som transporting one unit across two WCs will be $2. The flow rates highlighted in bold in the below are considered with cost of $2 since it is being transported across two work centers. The remaining costs are multiplied by $1 for each unit. The total cost of transportation is calculated for each of the six cases (in red). Case 1 WC1 WC2 WC3 Exit Cost Enter 70 30 0 WC1 70 80 20 WC2 10 30 WC3 50 240 Here, transportation one unit to adjacent WC is $1. Som transporting one unit across two WCs will be $2. The flow rates highlighted in bold in the below are considered with cost of $2 since it is being transported across two work centers. The remaining costs are multiplied by $1 for each unit. The total cost of transportation is calculated for each of the six cases (in red). Case 1 WC1 WC2 WC3 Exit Cost Enter 70 30 0 WC1 70 80 20 WC2 10 30 WC3 50 240