PLEASE SOLVE (in excel preferably)

I have a distance matrix between factories and warehouses. The factories supply to the warehouse. What is the transportation cost formula I can use (it can be an expression of variables)? If I take the fuel cost as R25 per liter. I don't have other cost values (that I think might be necessary).

Factories are letters (A - L)

Warehouses are the numbers (1 - 9)

I know Transportation cost can be distance divided by fuel price. But I want the transport cost per unit transported.

Distance matrix:

	1	2	3	4	5	6	7	8	9
A	-	-	-	-	0,59	7,84	-	-	-
B	1,16	1,16	0,43	-	-	-	-	-	4,35
C	-	-	-	-	-	-	-	1	-
D	-	-	-	-	-	-	35,33	-	-
E	2,09	2,09	3,37	-	-	-	-	-	1,25
F	-	-	-	67,2	8,78	3,13	-	-	-
G	2,38	2,38	3,49	-	-	-	-	-	1,11
H	19,06	19,06	18,42	-	-	-	36,36	-	22,22
I	-	-	-	0,33	-	-	-	15,2	-
J	-	-	-	-	-	-	0,76	-	-
K	-	-	-	-	-	-	38,39	-	-
L	3,56	3,56	4,85	181,47	-	-	-	-	0,36