RVW (Restored Volkswagens) buys 15 used VW's at each of two car auctions each week held at different locations. It then transports the cars to repair shops it contracts with. When they are restored to RVW's specifications, RVW sells 10 each to three different used car lots. There are various costs associated with the average purchase and transportation prices from each auction to each repair shop. Also there are transportation costs from the repair shops to the used car lots. The costs for RVW are shown in the table below.

	Repair	Shops			Used	Car	Lots
	S1	S2			L1	L2	L3
Auction 1	550	500		S1	250	300	500
Auction 2	600	450		S2	350	650	450

RVW wants to minimize its total cost.

Draw a network representation of this problem.

Solve this transshipment problem in Excel and give the optimum solution.